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All Journal International Journal of Engineering Science and Technology Development (IJEST) International Conference on Engineering and Technology Development (ICETD) Jurnal Manajemen Magister Darmajaya Holistik Jurnal Kesehatan Jurnal Dunia Kesmas Jurnal Manajemen Kompeten eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Rekayasa, Teknologi, dan Sains Jurnal Impresi Indonesia Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Informatika: Jurnal Pengembangan IT Jurnal Bakti Masyarakat Manajemen Sigma&Mu: Journal of Mathematics, Statistics and Data Science Jurnal JEJAMA Manajemen Malahayati

Iing Lukman

Fakultas Ekonomi, Universitas Malahayati, Bandar Lampung, Indonesia

Author-ID : 309450

Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences

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PENGARUH FREE CASH FLOW, HUTANG DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Suherman, Robi; Lukman, Iing; Kusnadi, Kusnadi
Jurnal Manajemen Magister Darmajaya Vol 1, No 02 (2015): Jurnal Manajemen Magister Darmajaya
Publisher : Jurnal Manajemen Magister Darmajaya

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Dividend payout policy has an important impact for investors and for companies that pay dividends. Determination of the distribution of dividends becomes interesting problem because it will meet the expectations of investors, on the other hand the policy is not to inhibit the growth let alone threaten the survival of the company. The size of dividends to be paid by the company depending on the dividend policy of each company, so that management considerations are needed. It is thus necessary for the management to consider factors that influence dividend policy set by the company. The objective of research the effect of free cash flow, debt and the companys growth rate to dividend policy simultaneously and partially on manufacturing companies listed in Indonesia Stock Exchange (BEI). Samples are manufacturing companies with a total sample size of 6 companies. The analytical tool used is multiple linear regression analysis.Keyword: Dividend, Policy, Growth.

Review on Economic valuation of solid waste management in Bandar Lampung, Lampung Iing Lukman; Diah Ayu Wulandari Sulistyaningrum; Taqwan Thamrin
International Conference on Engineering and Technology Development (ICETD) 2014: 3rd ICETD 2014
Publisher : Bandar Lampung University (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.912 KB)

The characteristics of solid waste in Bandar Lampung have not been identified yet. Then the management of solid waste is still looking for the best model and its policy. The contribution from women in the municipal solid waste management has not been adequate mainly due to its policy which has not been suitable for women. Therefore, the women have not had bargaining position in the environmental management. The research project will contribute to the household solid waste management, which directly involving mothers or women to have a role in the determining what products should be used in the daily business which environmentally friendly.

Towards Indonesian Cloud Campus Taqwan Thamrin; Iing Lukman; Dina Ika Wahyuningsih
International Conference on Engineering and Technology Development (ICETD) 2013: 2nd ICETD 2013
Publisher : Bandar Lampung University (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.094 KB)

Nowadays, Cloud Computing is most discussed term in business and academic environment.Cloud campus has many benefits such as accessing the file storages, e-mails, databases,educational resources, research applications and tools anywhere for faculty, administrators,staff, students and other users in university, on demand. Furthermore, cloud campus reduces universitiesâ IT complexity and cost.This paper discuss the implementation of Indonesian cloud campus and various opportunies and benefits of cloud services for universities. And suggested cloud infrastructure prototypetowards cloud campus

Model Development of Children Under Mortality Rate With Group Method of Data Handling Iing Lukman; M. N. Hassan; Noor Akma I; M. N. Sulaiman
International Journal of Engineering Science and Technology Development (IJEST) Vol 1, No 1 (2013): April
Publisher : University of Bandar Lampung (UBL)

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in this research we examine aspects of the interdependence between economic development and the use of environmental and natural resources assets from global data published by united nations. for that purpose, we use data mining techniques.data mining techniques applied in this paper were: 1) group method of data handling (gmdh), originally from engineering, introducing principles of evolution - inheritance, mutation and selection - for generating a network structure systematically to develop the automatic model, synthesis, and its validation; 2) step wise regression were also applied for some cases.data sets for this research consist of one sets integration data of air quality data and macroeconomic data of the cross-country data of world development indicator 2003 (wdi 2003). the result shows that the mortality rate of children under five years old is dependent on sanitation and water facilities obtained from gmdh results. however, the results from step-wise regression shows that mortality rate was dependent on annual deforestation, particulate matter, nationally protected area, with the big contribution was from annual deforestation.

Pengaruh Sikap, Pelayanan, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Dian Pertiwi; Iing Lukman; Indah Lia Pupsita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Income taxes are one state revenues significantly affect development in Indonesia.Taxes are one source of financing development in order to improve society. There aredifferent types of taxes to the community however, from some of which tax on land andbuilding is a type of tax and strategic potential as a source of state revenue in order to financethe implementation of government and development. This study aims to determine the effectof attitudes, Services, Awareness and Knowledge of Taxation Taxpayer Against TaxpayerCompliance In Pay Tax And Building. The analytical method used in this research is multiplelinear regression analysis using SPSS Version 20. The population in this study is a mandatoryproperty tax registered at the district office Bangko Merangin regency, Jambi. The number ofcompulsory tax on land and buildings by 5117 taxpayers in 2015. The sample in this studywere 100 respondents with incidental Sampling methods. The findings in this study indicatethat the attitude of the taxpayer, the taxpayer awareness and knowledge of taxation have asignificant impact on tax compliance in paying property taxes as well as tax service factors donot significantly influence taxpayer compliance in paying property taxes.

Analisis Pengaruh Informasi Arus Kas Terhadap Peningkatan Laba (Studi Kasus Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) Armuni Jokta Mesu; Iing Lukman; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Consolidated cash flow is a useful reports for managers, investors, creditors and other userswhere the report can give a company's cash flows in accordance with the classification of activities.Consolidated cash flow needs to be analyzed to assess the ability of companies to generate cash so thattrust creditors, investors and other business partners can still be maintained by the company.Companies with excess cash flow will have better performance than other firms because they can takeadvantage of various opportunities that may not be acquired by other companies. The objective ofresearch in writing this essay is to determine whether there is influence between cash flow informationthat consists of operating cash flow, cash flow investing and financing cash flow to increase in profitsaround the date of publication of financial statements. Samples were manufacturing companies with atotal sample of 34 companies. The analytical tool used was multiple linear regression analysis .Theresults of this study showed that based on hypothesis testing simultaneously Fcount = 65.213> Ftable(2.92) and the p-value (0.000) <α (0.005) we can conclude that the Ha was accepted that the cash flowinformation composed of operating cash flow (X1), cash flow investment (X2) and cash flow financing(X3) significantly influences the increase in profits. Testing for the hypothesis was partially using the ttest, thus partially that the operating cash flow and financing cash flow significantly influences theincrease in profits because tcount > from ttable and the p-value was (<0.05). While the investment cashflow did not significantly affect the increase in profits because tcount < from ttable and the p-value (>0.05).Keywords: Cash Flow Information, Earnings

Pengaruh CR, ROE, dan NPM Terhadap Perubahan Laba Pada PT Timah (Persero) Tbk Tahun 2006-2010 Hanafi Hanafi; Iing Lukman; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Financial ratio analysis is basically because they want to know the level of profitability (profit) and the level of risk or the soundness of a company. Using comparable reports, including datatentang changes that occur in the amount of rupiah, as well as the percentage of the trend, analysts realize that the ratio of individual will assist in analyzing and interpreting the financial position of a company. The ratio describes a relationship or balance (mathematical relationship) between a certain amount by the number of others, and using the analyzer in the form of this ratio will be able to explain or give an overview to the analyzer about the good or bad things are or the financial position of a company, especially if the ratio of the compared to the comparative ratio is used as a standard Partial assay results variable X, (CR), variables X2 (NPM), X3 (ROE) has thitung> ttable Thus, for the three independent variables that exist Ho rejected and Ha accepted this means masng-masng independent variables partially have influence significant changes in earnings. Results are Simulatan Hypothesis Testing (Test F), shows that the value of F count> F table. Thus rejected Ha Ho accepted This means that there are significant effect between current ratio (CR / X1 (CR), variables X2 (NPM), X3 (ROE) simultaneously or with -Same to changes in income. The coefficient of determination (R2) pad the bottom line measure of how far the ability of the model to explain variations in the dependent variable. The coefficient of determination (R2) obtained 0.995, meaning that 99.5% profit change diperngaruhi pleb variable CR, NPM, and the remaining 0.05% are caused by other factors not included in the equation.

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

Pengaruh Keputusan Investasi, Kebijakan Dividen, Struktur Modal, Pertumbuhan Perusahaan, Ukuran Perusahaan terhadap Nilai Perusahaan Iing Lukman; Satria Gana Albar
Jurnal Impresi Indonesia Vol. 1 No. 3 (2022): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v1i3.26

Pendahuluan: Pengaruh keputusan investasi, Kebijakan Dividen, struktur modal, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur. Tujuan: Tujuan penelitian ini adalah untuk mengetahui pengaruh keputusan investasi, kebijakan dividen, struktur modal, pertumbuhan perusahaan, ukuran perusahaan terhadap nilai perusahaan. Metode: Berdasarkan metode purposive sampling, sampel diperoleh dari 102 sampel perusahaan manufaktur. Pengujian hipotesis penelitian ini menggunakan metode analisis regresi berganda pada program aplikasi Eviews 9.0. Hasil: Hasil penelitian menunjukkan bahwa keputusan investasi tidak berpengaruh terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,7748. Kebijakan dividen berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,0000, struktur modal berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,0391, pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,3415, ukuran perusahaan berpengaruh terhadap nilai perusahaan dengan signifikansi nilai 0,0028. Kesimpulan: Penelitian ini dapat diambil kesimpulan yaitu Keputusan Investasi, dan Pertumbuhan Perusahaan tidak berpengaruh signifikan terhadap Nilai Perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2017-2019 sedangkan Kebijakan Dividen, Struktur Modal, dan Ukuran Perusahaan berpengaruh secara signifikan terhadap Nilai Perusahaan.

PENGARUH KOMPENSASI BONUS, DIVERSIFIKASI PERUSAHAAN, KEPEMILIKAN MANAJERIAL, UKURAN KAP, UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Aodina Latifah Khulsum; iing lukman; Indah lia puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.4104

This researcher aims to determine the effect of bonus compensation, company diversification, managerial ownership, size of auditor firm, firm size and good corporate governance have on earnings management. The research was conducted on 76 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Hypothesis testing in this study was carried out using multiple linear regression analysis methods in the SPSS version 21 application program. The results showed that the Bonus Compensation variable (X1) had a regression coefficient with a negative direction of 0.021. with a significance value of 0.020. The company diversification variable (X2) has a regression coefficient with a negative direction of 0.013 with a significance value of 0.306. Managerial Ownership Variable (X3) has a regression coefficient with a negative direction of 0.038 with a significance value of 0.033. The size of auditor firm variable (X4) has a regression coefficient with a negative direction of 0.004 with a significance value of 0.591. The firm size variable (X5) has a regression coefficient with a positive direction of 0.008 with a significance value of 0.034. The variable of the Board of Commissioners (X6) has a regression coefficient with a positive direction of 0.002 with a significance value of 0.499. The Audit Committee variable (X7) has a regression coefficient with a negative direction of 0.005 with a significance value of 0.607. The Audit Quality Variable (X8) has a regression coefficient in a negative direction of 0.014 with a significance value of 0.143. And based on the simultaneous test of Bonus Compensation, Company Diversification, Managerial Ownership, KAP size, size of auditor firm, Board of Commissioners, Audit Committee and Audit Quality together have an effect on Earning Management. The result of the test of the coefficient of determination R2 is 8.64.Keywords: Bonus Compensation, Company Diversification, Managerial Ownership, size of auditor firm, firm Size, Board of Commissioners, Audit Committee, Audit Quality and Earnings Management

Co-Authors A.A. Ketut Agung Cahyawan W Ahmad Sidiq Alansori, Apip Andreansyah, M. Fajar Aodina Latifah Khulsum Apip Alansori Armuni Jokta Mesu Aryawati, Wayan Astawa, I Gusti Made Yoga Bambang Purwanto Diah Ayu Wulandari Sulistyaningrum DIAN FEBRIANTI Dian Pertiwi Dina Ika Wahyuningsih Eka Sariningsih Emy Khikmawati Erna Listyaningsih Fitri, Cut Fredi Setiawan Hanafi Hanafi Hani Safitri Harmani Harmani Harun, Harmani Haryanto, Ruli Eko Hayati, Nena Ichdan, Dany Amrul Iis Safitri Indah Lia Pupsita Indah Lia Puspita Indriani, Wiewiek Irawan, Heri Agus Irvan Baskara Kemas Muhammat Abdul Fatah Khoidar Amirus Laurenza, Dinda Lestari Wuryanti Lestari Wuryanti Lingga Ramadan, Arya Rama M. N. Hassan M. N. Sulaiman Majid, Sugiarto Mandasari, Mesie Marcelly Widya Wardana Muhammad Luthfi Muhammad Muhammad Muhani, Nova Mulyani Mulyani Nena Hayati Noor Akma I Novita, Della Nuri Aslami Nurwijayanti octavia, dika pangestu, alang Prasetyo, Renaldhi Pratiwi, Ariska Putri, Dinda Livita Rahmandini, Hafizhah Harjiati Rahyono Rahyono Riyanti Riyanti Ryana, Ade Ayu Salsabilla, Shifa Samino Samino Sanjaya, Jeffry Alvian Saputra, Aldo Saputri, Firdha Azzahra Sari, Sylvia Devita Satria Gana Albar shinta, dayu renanda Suherman, Robi Susanti, Melisa Taqwan Thamrin tarmizi tarmizi WULANDARI, LARAS Wuryanti, Lestari Yanti, Dhiny Easter Yuliana Yuliana Yuliana Yuliana Yuliansyah Yuliansyah Yulistia Devi

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