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All Journal Jurnal Akuntansi dan Keuangan (JAK) Jurnal Pemberdayaan Ekonomi Bukhori: Kajian Ekonomi dan Keuangan Islam

Chara Pratami Tidespania Tubarad

Fakultas Ekonomi Dan Bisnis Universitas Lampung

Author-ID : 3380600

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document

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ANALISIS KINERJA NON FINANCIAL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Nowadays the performance of Civil Servants (PNS) related to service to the community has always been the spotlight. The low work discipline, awareness, and service shown by some of the Civil Servants has an impact on negative stereotypes provided by the community. Therefore there is a need for significant improvements so the performance of government employees can be as expected. Because undisciplined work behavior can result in a reduction in the performance of Civil Servants in general, especially in the Lampung Regional, coupled with negative opinions from the public because in the presentation of financial statements they cannot be accountable and timely. Non-financial performance affects work performance and job satisfaction affects work performance

Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah Zelda Triyani; Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and Metro City Government environment (18 OPD) with 108 respondents determined by purposive sampling method. The data used are primary data collected using questionnaire through field research. Based on statistical analyzing using SmartPLS, this study found that accounting information system and internal control system implementation affects the financial reports of regional device organization (OPD) in the Bandar Lampung and Metro City Government.

BEBAN PAJAK TANGGUHAN, LEVERAGE, ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA Prakas Buai Basrian; Reni Oktavia; Chara Pratami Tidespania Tubarat
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

The purpose of this study was to examine the effect of deferred tax expense, leverage, and information assimilation on earnings management. This study uses secondary data with a population of companies registered in the Consumer Goods Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The method used to determine the sample using purposive sampling. It consists of 18 manufacturing companies in the Consumer Goods industry with 90 samples. The analytical method used is descriptive data analysis. The results of hypothesis testing show that Deferred Tax Expenses have no effect on earnings management, Leverage has a positive effect on corporate earnings management and information assurance has no effect on corporate earningsmanagement.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP OPINI GOING CONCERN Fatimah Febriyanti Purnamasari; Reni Oktavia; Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

The purpose of this study was to examine the effect of good corporate governance on going concern opinion. Indicators used to measure good corporate governance is institutional ownership, managerial ownership, and the proportion of the independent board of commissioners. Meanwhile, going concern opinion as the dependent variable is measured by a dummy variable. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consisting of 50 industrial manufacturing companies with 250 samples outlier to 243 samples. The analysis method used is logistic regression. The results of hypothesis testing show that managerial ownership has a positive effect on going-concern opinion. Meanwhile, institutional ownership and the proportion of independent commissioners do not have a significant effect on going-concern opinion.

PENGARUH PENGETAHUAN AKUNTANSI, KOMITMEN ORGANISASI, KARAKTERISTIK WIRAUSAHA DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA “COFFEE SHOP” DI BANDAR LAMPUNG febby fadlika syabila; Reni Oktavia; Chara Tidespania Tubarat
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Currently, coffee shops or commonly known as coffee shops are not foreign to the ears. For in Bandar Lampung itself there are lots of coffee shops ranging from lower class to upper class. Various types of consumers make business competition something that must be considered for entrepreneurs in running and maintaining their business. The purpose of this study is to determine the effect of accounting knowledge, organizational commitment, environmental uncertainty and entrepreneurial characteristics on managerial performance at a coffee shop in Bandar Lampung. The research method used is causal associative research, namely research that aims to analyze the relationship between a variable with other variables. The sampling technique used in this study is a sampling technique with purposive sampling method. Methods of data collection using observation and questionnaires. The result of this research is that there is a positive influence between accounting knowledge, organizational commitment and entrepreneurial characteristics on managerial performance.

ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, SUKU BUNGA, JUMLAH UANG BEREDAR DAN KURS TERHADAP IHSG Agrianti Komalasari; Husni Bagus Kananda; Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

This study aims to determine the effect of leverage, profitability, interest rate, money supply, exchange rate against JCI using study case in minning company listed in Indonesia Stock Exchange (IDX) in the period 2013 until 2018. This study is done because seing that there is many factors affecting stock price at the IDX and wants to prove this factors empirically. This study is tested using classic assumption test and hypothesis test. The result shows that leverage, profitability, money supply, exchange rate has a positive effect on IHSG. Interest rate has a negative effect on IHSG.

PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA Yolanda Sesilia; A. Zubaidi Indra; Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange. Income Smoothing measured by Index Eckel’s. The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019. The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21. Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing.

Co-Authors A. Zubaidi Indra Fatimah Febriyanti Purnamasari febby fadlika syabila Husni Bagus Kananda Ibnu Trilaksono Komalasari, Agrianti Neny Desriani Ninuk Dewi Kesumaningrum Prakas Buai Basrian Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Usep Syaipudin Yolanda Sesilia Yuliansyah Yuliansyah Yuztitya Asmaranti Zelda Triyani

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