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All Journal Journal The Winners Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Sasambo: Jurnal Abdimas (Journal of Community Service)
Nurdiono Nurdiono
Universitas Lampung
Humanities Economics, Econometrics & Finance Education Social Sciences

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Financial and Non Financial Factors on Going-Concern Opinion Junaidi Junaidi; Cahyanti Sih Triyatmi; Nurdiono Nurdiono
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i2.659

Abstract

Company's ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated. Public Accountant Professional Standards in section 341 states that the auditor is responsible for evaluating whether there is a major doubt on the ability of entities in the continued survival of the appropriate period of time, not more than one year from the date of the financial statements being audited. This research analyzed the financial and non financial factors that affected the provision of going-concern opinion. This research used samples of 63 companies with 315 observations, taken from years 2005-2009. The logistic regression analysis showed that the company's financial condition variables, mitigating evidence, and disclosure significantly influence the acceptance of going-concern opinion. Enterprise risk was not significant at propensity of going-concern opinion.
ANALYSIS OF CEO TURNOVER IN INDONESIA: DOES UNDERPERFORMED ORGANIZATION CAUSE CEO TURNOVER? CASES OF MERGER COMPANIES IN INDONESIA Lindrianasari Lindrianasari; Nurdiono Nurdiono
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.406

Abstract

The results of previous research on the relationship between organizational performance and CEO turnover have been inconsistent so far. It has shown that the lower the performance, the greater the likelihood of CEO turnover. This negative relationship has been found in many subjects in organization. On the other hand, some studies found a positive relationship between job performance and turnover (in which the higher the performance, the greater the likelihood of turnover). Using a measurement of longitudinal design, this research tested organizational performance, such as stock and financial performance of top management turnover among 129 target and non-acquired firms over a five-year period. This study found significant relationships between them. The results indicated that poor organization performance triggered CEO turnover in Indonesia, especially in merger firms. This result also have an implication for Indonesian business such how organizational performance can affect a merger or an acquisition and, as a straight forward, it also affects the management of an acquired company.
THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA Nurdiono Nurdiono; Slamet Sugiri; Abdul Halim; Gudono Gudono
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 2 (2016): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.507 KB) | DOI: 10.22146/jieb.15288

Abstract

Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important since it lays out a detailed plan for the expenditure and revenue of the local governments, so that it can be accountable to the public. This study used a sample of 434 Indonesian Local Governments’ financial statements of 2011 and a logistic regression analysis. This study used primary and secondary data to uncover the phenomena that the local governments’ financial statements which received an unqualified opinion from the Supreme Audit Board were still relatively few in number. The results of this study showed that the budgets’ proportions of local governments are negatively significant in affecting the audit results of the financial statements of the local governments. The Supreme Audit Board’s opinions from earlier periods positively influenced the audit results of the financial statements of local governments. Whereas the variables of the effectiveness of internal controls, the follow-up to the Supreme Audit Boards’ findings, and the competence of the human resources do not significantly influence the audit results of the financial statements of local governments. The results of this study can contribute both theoretically and practically to the quality of the local governments’ financial statements. Keywords: budgets’ proportion, human resources, competency, opinions, audit quality. 
Sosialisasi dan Edukasi “Go Green and Go Export” bagi UMKM Lampung dan Sabah Malaysia Nairobi Nairobi; Ernie Hendrawaty; Nurdiono Nurdiono; Agrianti Komalasari; Sri Suningsih
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 3 (2023): Agustus
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i3.1320

Abstract

Pengabdian ini bertujuan mengedukasi dan melatih UMKM Indonesia dan UMKM Malaysia khususnya UMKM Bandar Lampung dan UMKM Sabah Malaysia agar dapat menembus pasar internasional, serta dengan konsep industri hijau diharapkan dapat meningkatkan kualitas dan kepercayaan akan produk UMKM. Metode pengabdian yang akan dilaksanakan ialah berupa pelatihan dan workshop penerapan konsep go green, dan prosedur eksport produk ke pasar global dengan peserta atau mitra internal UMKM Bandar Lampung berjumlah 20 UMKM dan 15 UMKM Sabah Malaysia. sedangkan mitra eksternalnya merupakan Exportir CV. Keripik Panda yang telah berpengalaman melakukan praktik export ke beberapa negara. Kegiatan pengabdian kepada masyarakat ini dilakukan melalui tiga tahapan antara lain persiapan, tahap pelatihan, dan tahapan monitoring dan evaluasi kegiatan. Hasil menunjukkan bahwa terdapat peningkatan pengetahuan peserta sebelum dan setelah treatment. Perolehan nilai hasil rata-rata pre-test adalah 57.00, sedangkan untuk perolehan nilai rata-rata post-test peserta adalah 76.00. Terdapat peningkatan pengetahuan peserta sebesar 6.6%. Dengan demikian, kegiatan ini dapat menambah pengetahuan peserta, serta memberikan dampak positif bagi keberlangsungan dan kemajuan produk UMKM khusus nya UMKM Bandar Lampung Indonesia, dan UMKM Sabah Malaysia. Socialization and Education "Go Green and Go Export" for UMKM in Lampung and Sabah Malaysia This service aims to educate and train Indonesian UMKM and Malaysian UMKM, especially Bandar Lampung MSMEs and Sabah Malaysia MSMEs so that they can penetrate the international market, and with the green industry concept it is hoped that it can increase the quality and trust in UMKM products. The service method that will be carried out is in the form of training and workshops on the application of the go green concept, and product export procedures to the global market with participants or internal partners of Bandar Lampung MSMEs totaling 20 UMKM and 15 Sabah UMKM. while its external partner is an Exporter of CV. Panda chips who have experience in exporting to several countries. This community service activity is carried out through three stages including preparation, training stage, and activity monitoring and evaluation stages. The results showed that there was an increase in participants' knowledge before and after treatment. The average score for the pre-test was 57.00, while the average score for the post-test was 76.00. There was an increase in participants' knowledge of 6.6%. Thus, this activity can increase the participants' knowledge, as well as have a positive impact on the sustainability and progress of MSME products, especially the Bandar Lampung Indonesian MSME, and Sabah Malaysia MSME.
Co-Authors Abdul Halim Cahyanti Sih Triyatmi Ernie Hendrawaty GUDONO GUDONO Junaidi Komalasari, Agrianti Lindrianasari Nairobi Slamet Sugiri Sri Suningsih