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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 eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Rekayasa, Teknologi, dan Sains Jurnal Impresi Indonesia NEAR: Jurnal Pengabdian kepada Masyarakat Moneter : Jurnal Keuangan dan Perbankan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Sinergi International Journal of Economics Jurnal Informatika: Jurnal Pengembangan IT Jurnal Bakti Masyarakat Manajemen Sigma&Mu: Journal of Mathematics, Statistics and Data Science Jurnal JEJAMA Manajemen Malahayati Jurnal Manajemen Kompeten
Iing Lukman
Fakultas Ekonomi, Universitas Malahayati, Bandar Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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Factors Affecting Internal Auditor Performance Eka Sariningsih; Iing Lukman; Yulistia Devi; Iis Safitri
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.718

Abstract

This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data. The data collection technique used in this study was the distribution of questionnaires. The population in this study included auditors working in the BPKP's Lampung provincial office, up to 75 auditors. The sample of this study is determined by census method or saturation sampling method, that is, all members of the population are used as samples. The data analysis method of this study used SPSS version 26 program for multiple linear regression analysis. performance at the same time. Partially, the variables of inspection location, self-efficacy, and time-budget pressure had a significant effect on auditor performance, while the variable role conflict had no effect on auditor performance in the BPKP representatif office in Lampung Province.
MODEL LOYALITAS PELANGGAN: SUATU EXPLORASI MEMBANGUN DETERMINASI SISTEM PENGUKURAN KINERJA STRATEGIS (KAJIAN EMPRIS UMKM DI BANDAR LAMPUNG) Fredi Setiawan; Harmani Harmani; Iing Lukman
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.9684

Abstract

Peran Usaha Mikro Kecil dan Menengah (UMKM) sangat besar untuk pertumbuhan perekonomian Indonesia,. UMKM memiliki kontribusi terhadap penyerapan tenaga kerja. Selama pandemi, kita melihat banyak UMKM terpuruk, tapi begitu kita melihat saat ini UMKM yang tadinya terpuruk sudah kembali beroperasi normal. Salah satu cara berbisnis adalah mendirikan suatu bentuk usaha.Usaha Kuliner dipilih karena dilihat bahwa pada masa pademi usaha ini tetap dapat dijalankan walau dengan metode yang tidak biasa, masa pandemic memaksa pelku usaha dan konsumen untuk beralih ke era digital selain itu para pelaku bisnis kuliner harus menciptakan inovasi baru dan menciptakan strategi pemasaran yang dapat membuat usaha kuliner yang dibangun memiliki ciri khas yang menjadi keunggulan dalam bersaing dengan para kompetitor.Berdasarkan fenomena tersebut penulis tertarik untuk mengkaji “Model Loyalitas Pelanggan: Suatu Explorasi Membangun Determinasi Sistem Pengukuran Kinerja Strategis (Kajian Empiris UMKM Di Bandar Lampung khususnya wilayah kecamatan Kemiling, Pahoman dan Wayhalim)”Berdasarkan hasil uji validitas terhadap 60 responden atas instrumen pernyataan yang digunakan untuk masing-masing variabel. Tabel 4.1 diatas memperlihatkan bahwa seluruh item pernyataan memiliki nilai koefisien korelasi positif dan lebih besar daripada r tabel, r hitung > r tabel. Hal ini berarti bahwa data yang diperoleh secara keseluruhan valid dan dapat dilakukan pengujian data lebih lanjut.Berdasarkan data pada tabel 4.2 yang meliputi Kualitas Layanan, Sisim Kinerja Stategis dan Loyalitas Pelanggan, masing- masing memiliki nilai Cronbach’ Alpha  0.727, 0,736 dan 0,614. Semua instrumen dinyatakan reliabel karena memiliki nilai Cronbach’ Alpha lebih 0,60.Dari penelitian yg dihasilkan sehingga dapat disimpulkan bahwa terdapat pengaruh Kualitas layanan berpengaruh terhadap Loyalitas Pelanggan, terdapat pengaruh Sistim kinerja Strategis terhadap Loyalitas Pelanggandan terdapat pengaruh secara simultan. Dapat disimpulkan bahwa terdapat pengaruh Kualitas Layanan dan Sistim kinerja Strategis terhadap Loyalitas Pelanggan.
Pengaruh Sistem Pengukuran Kinerja Strategis, Job Relevant Information, Dan Kejelasan Peran Terhadap Kinerja Manajerial Perguruan Tinggi Swasta Di Bandar Lampung tarmizi tarmizi; erna listyaningsih; iing lukman
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.9434

Abstract

Higher education is one of the educational institutions that are the main means in educating the nation. At this time many universities are established, managed, and developed by the government (state) or private. The main role of universities is to explore by conducting research and transmit knowledge by means of education. Managerial performance is a result of managerial activities that begin with planning, implementing, monitoring business, accountability reports, coaching, and monitoring. Managerial performance can be used to assess the processes and activities of managers in carrying out management functions which are calculated using indicators of planning, investigating, coordinating, evaluating, representing, negotiating, staffing, and supervising.The research design used in this research is explanatory research with a quantitative approach presented with numbers and analysis using statistics. Conducted from December 2021 to July 2022 on 7 private universities in Bandar Lampung where data collection using a questionnaire was then analyzed and presented in the form of a characteristic distribution table.From the results of research conducted by the author that the Strategic Performance Measurement System has a positive influence (O = 0.353) with the performance construct. the value of t – statistic in this construct relationship is 2.103 > 1.96, and the value of p – value is 0.031 < 0.05. Job Relevant Information has a positive effect (O = 0.338) with the performance construct. the value of t – statistic in this construct relationship is 2.072 > 1.96, and the value of p – value is 0.027 < 0.05. Role Clarity has a positive effect (O = 0.335) with the performance construct. the value of t – statistic in this construct relationship is 2.035 > 1.96, and the value of p – value is 0.025 < 0.05.Thus, it can be concluded that the influence of the strategic performance measurement system, job relevant information, and role clarity simultaneously have a significant effect on managerial performance. This shows that each variable is in accordance with what is expected so that managerial performance increases.
Association rules of Prognostic Variables for Survival in a Randomized Comparison of Treatments for Prostatic Cancer Iing Lukman; Emy Khikmawati
Jurnal Informatika: Jurnal Pengembangan IT Vol 4, No 1 (2019): JPIT, Januari 2019
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/jpit.v4i1.1252

Abstract

In this paper, the data was analyzed by data mining techniques of association rules. The data for 506 patients consist of an identification number, stage of tumour, a code for the treatment to which the patient was assigned, the date of randomization, the total months of follow-up since randomization, an indicator for the survival status or cause of death, and the values of twelve pretreatment covariates. The goal of an analysis should be to compare the treatments with respect to survival of the patients. Since this was a randomized study it would ordinarily not be necessary to adjust for the values of the pretreatment covariates. However, in such studies it is advisable to examine the prognostic significance of the covariates and to confirm that they are balanced across treatment groups.  In addition, the analyst should look for important treatment-covariates interactions which might lead to the definition of subsets of patients in which treatment differences were significantly more marked or even reversed.
The Effect of Audit Opinion, Reputation of Kap, Auditors and Audit Committee on the Timeliness of Financial Reports Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Hani Safitri
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1005

Abstract

The purpose of this study is to examine the impact of audit opinions, the reputation of KAPs, auditors, and audit committees on the timeliness of financial reporting in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. in this study the sampling technique used purposive sampling. The sample for this research is 135 data from 45 manufacturing companies in the basic and chemical industry sectors that are registered and submitting financial reports on the IDX for the 2019-2021 period. The analysis technique for testing is logistic regression. The finding is reveal that audit opinion, and KAP reputation has a positive and significant effect on the timeliness of financial reporting, while the auditor and audit committee have no significant effect on the timeliness of financial reports.
Analysis of the Effect of Profit Accounting, Economic Growth, Interest Rates and Capital Structure on Share Prices in Property and Real Estate Companies Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Nena Hayati
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1237

Abstract

Economic growth signifies a period marked by an increase in real national income or real gross national product. This study aims to assess the effects of accounting profits, economic growth, interest rates, and capital structure on share prices within the financial statements of property and real estate firms listed on the Indonesia Stock Exchange. Utilizing secondary data, the sample comprises 11 property and real estate firms listed on the Indonesia Stock Exchange over a five-year period. Employing purposive sampling, the research period spans five years. Multiple regression analysis is employed as the analytical method. The findings reveal a positive correlation between capital structure and accounting profits with stock prices, whereas economic growth and interest rates do not significantly influence stock prices. This research underscores the importance for companies to prioritize factors influencing stock prices
Analisis Pengaruh Efek Januari Dan April Terhadap Kinerja Saham Perusahaan LQ 45 Shinta, Dayu Renanda; Komalasari, Agrianti; Lukman, Iing
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.13619

Abstract

Purpose : The purpose of this research is to determine the influence between the January Effect and April Effect on Stock Returns.Research Methodology : Researchers collected secondary data using financial data on companies listed in the LQ 45 Index. The data was tested using Eviews 9 software and Microsoft Excel 2010 software.Results : The results of this research indicate that the effect of January and April has no influence on stock returns. The events that happened during the research did not influence stock returns, the events that happened were the general election, the covid 19 virus and the excitement of the new year.Limitations : Researchers cannot approach the object of research because the data taken comes from the IDX and the number of samples is small because companies that have been selected have remained consistent for 5 years of research.Contribution : This research contributes to investors who will invest their funds through companies listed on the LQ 45 index, that the time of buying or selling shares has no influence on stock returns. Because the existing companies are the 45 best companies.Novelty : The use of January and April effects as independent variables in this study has never been done by previous researchers. 
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Tingkat Pendidikan, Pengalaman Kerja Dan Pelatihan Terhadap Kualitas Laporan Keuangan (SKPD Provinsi Lampung) Octavia, Dika; Puspita, Indah Lia; Lukman, Iing
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4626

Abstract

This Study Aims To Determine The Effect Of Human Resource Competence, Use Of InformationTechnology, Level Of Education, Work Experience And Training On The Quality Of Financial Reports(SKPD Lampung Province). The Data Collection Method Used PrimaryData, The Population Of ThisStudy Were 4000 Employees From 20 SKPD Lampung Province, Which Consisted Of 100Respondents As The Sample.Based On The Results Of Data Management Using The Multiple Linear Regression Method With SPSSSoftware, It Is Proven That Human Resource Competency, Information Technology Utilization,Education Levels Have A Significant Effect On The Quality Of Financial Statements, But The WorkExperience And Training Variables Have No Effect On The Quality Of Financial Statements.Keywords:Human Resource Competence, Utilization Of Information Technology, Level Of Education,Work Experience And Training.
Pengaruh Penerapan Good Corporate Governance (Gcg) Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Intervening Haryanto, Ruli Eko; Komalasari, Agrianti; Lukman, iing
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.16370

Abstract

This research aims to determine the effect of corporate governance on company value with earnings quality as an intervening variable. The corporate governance mechanism uses three variables, namely the board of commissioners, board of directors, and sharia supervisory board. The research used a sample of 11 sharia banks in 2012-2017. The research method is Multiple Linear Regression Analysis. The results show that the board of commissioners, board of directors, and earnings quality as measured by TACC (Total Accrual) have a negative effect on company value. Meanwhile, the sharia supervisory board has a positive effect on company value, but not significantly. The board of directors has a negative effect on earnings quality. The board of commissioners has a significant positive effect on earnings quality. Meanwhile, the sharia supervisory board has a positive effect on earnings quality, but not significantly. Furthermore, the influence of GCG mechanisms on company value with earnings quality as an intervening variable shows positive results but is not significant. The adjusted R2 value for the influence of GCG mechanisms on earnings quality is 0.157 or 15.7%. Meanwhile, the adjusted R2 value for the influence of GCG mechanisms on company value with earnings quality as an intervening variable is 0.035 or 3.5%.
Pengaruh January Effect, Convertible Bond, Tingkat Suku Bunga Dan Volume Perdagangan Saham Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di Indeks LQ 45 Periode 2011 – 2015 Ichdan, Dany Amrul; Lukman, Iing; Shinta, Dayu Renanda
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4730

Abstract

Stock prices are fluctuating in every company that tends to differ, this is the reason why the researcher is interested in taking the dependent variable in this research that is stock price. Because of its fluctuating nature is also the researchers want to investigate what are the factors that cause the stock price itself is fluctuating.This study aims to determine whether there is influence between January Effect, Convertible Bond, Interest Rate and Stock Trading Volume have an effect on Stock Price with Partial Test (Test t) and SimultanTest (Test F).The population of this study was taken from 45 LQ 45 Index of companies listing from 2011 to 2015 period, using Purposive Sampling method so that there are 22 companies consistently in LQ 45 Index. Data analysis method using IBM SPSS Statistiks 24 for Windows software and Microsoft Excel 2007 software.The result of this research is variable of January Effect, Interest Rate and Stock Trading Volume Has No Influence on Stock Price while Convertible Bond has significant negative influence to stock price. Based on the F test of January Effect variable, Convertible Bond, Interest Rate and Stock Trading Volume together affect the stock price.Keywords: January Effect, Convertible Bond, Interest Rate, Stock Trading Volume, Stock Price
Co-Authors A.A. Ketut Agung Cahyawan W Ahmad Sidiq Alansori, Apip Andino Maseleno Andreansyah, M. Fajar Aodina Latifah Khulsum Apip Alansori Armuni Jokta Mesu Aryawati, Wayan Astawa, I Gusti Made Yoga Azli Fahrizal Bambang Purwanto Budi Usmanto Citrawati Jatiningrum Diah Ayu Wulandari Sulistyaningrum DIAN FEBRIANTI Dian Pertiwi Dina Ika Wahyuningsih Eka Sariningsih Emy Khikmawati Endang Noerhartati 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 Kasmi Kemas Muhammat Abdul Fatah Khoidar Amirus Kristian Chandra Laurenza, Dinda Lestari Wuryanti Lestari Wuryanti Lingga Ramadan, Arya Rama Lisa Hermawati M. N. Hassan M. N. Sulaiman Majid, Sugiarto Mandasari, Mesie Marcelly Widya Wardana Muhammad Luthfi Muhammad Muhammad Muhani, Nova Mulyani Mulyani Murni Indah Sari Nena Hayati Noor Akma I Novita, Della Nurwijayanti octavia, dika pangestu, alang Prasetyo, Renaldhi Pratiwi, Ariska Putri, Dinda Livita Rahmandini, Hafizhah Harjiati Rahyono Rahyono Rifqiani, Putri Salsabilla Riyanti Riyanti Ryana, Ade Ayu Salsabilla, Shifa Samino Samino Sanjaya, Jeffry Alvian Saputra, Aldo Saputri, Firdha Azzahra Sari, Sylvia Devita Satria Abadi Satria Gana Albar shinta, dayu renanda Suherman, Robi Susanti, Melisa Taqwan Thamrin tarmizi tarmizi Wulandari WULANDARI, LARAS Wuryanti, Lestari Yanti, Dhiny Easter Yuliana Yuliana Yuliana Yuliana Yuliansyah Yuliansyah Yulistia Devi Yuni Ekawarti