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All Journal IJBE (Integrated Journal of Business and Economics) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Review of Applied Accounting Research Media Riset Akuntansi Auditing & Informasi Jurnal Studi Pemerintahan dan Akuntabilitas Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Ilmiah ESAI Goodwood Akuntansi dan Auditing Reviu
Yuliansyah Yuliansyah
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Lampung, Bandar Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung Tri Utari; Yuliansyah Yuliansyah; Pigo Nauli
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.36 KB) | DOI: 10.35912/jastaka.v1i2.1020

Abstract

Purpose: The aim of this study is to examine the influence of budget participation to employee performance through organizational culture and work-satisfaction-based. Research methodology: The influence of budget participation on employee performance with organizational culture and job satisfaction as an intervening variable was carried out using descriptive analysis methods, with data collection applications using a questionnaire. Results: Budget participation has a direct effect on employee performance. The higherthe level of employee participation in the budget preparation process, the better the employee's performance. Limitations: The sample of this study was only 80 employees at the Bank Rakyat Indonesia, Bandar Lampung Branch, due to time constraints and the Covid-19 pandemic. Contribution: This research is useful for companies to see whether budget participation affects employee performance.
The Influence of Customer Relationship Management and Customer Experience on Customer Satisfaction Suharto suharto; yuliansyah yuliansyah
Integrated Journal of Business and Economics (IJBE) Vol 7, No 1 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i1.641

Abstract

This research attempts to examine how customer relationship management and customer experience influence customer satisfaction in Lampung Province retail complexes. Data was taken using non-random sampling method with purposive sampling technique and used to meet the number of samples as many as 135 respondents. Validity, reliability, construct reliability, and variance extraction were used to evaluate the quality of the data. Prior to data analysis, the Liliefors normal requirements, homogeneity, linearity, and significance of regression were examined. Structural Equation Modeling is a structural equation used to analyze the model. The research findings are that there is a direct positive effect of customer relationship management on customer experience, customer relationships have a direct positive effect on customer satisfaction, and customer experience has a direct positive effect on customer satisfaction
Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia Ibnu Trilaksono; Agrianti Komalasari; Chara Pratami Tidespania Tubarad; Yuliansyah Yuliansyah
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.121 KB) | DOI: 10.35912/bukhori.v1i1.118

Abstract

Purpose: This study examined the effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia at Sharia Commercial Bank Companies Listed on the Indonesia Stock Exchange. Research methodology: This study used multiple regression as the method to analyze the result of the research. By using 14 shariah banking data, this research will analyze the performance of the Indonesian general bank. Result: This study indicates that the variables that affect Islamic bank performance in this research are not implemented effectively. Limitations: The sample of this study was only 14 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting Islamic financial performance.
Analisis Fundamental Nilai Intrinsik Dan Nilai Pasar Saham Sebagai Alat Bantu Dalam Pengambilan Keputusan Investasi Yuliansyah Yuliansyah; I Ketut Sukedarsana
Jurnal Ilmiah ESAI Vol 1 No 1 (2007)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v1i1.1361

Abstract

The purpose of this research is to describe fundamental analysis with price earning ratio approach as a decision making tool of shares at fund market. The samples which are used in this research are 16 companies.  Hypothesis on this research is there is no significant different between intrinsic value and shares market value that notified with Ho and there is significant different between intrinsic values and shares price value that notified with Ha.  The criterion of the test is compared between Z test value and Z table. The research showed that the companies which have shares market price that lower than intrinsic value are 5 of 16 companies or 31, 25. The rest, 11 of 16 companies or 68, 75%, is vice versa. By using Wilcoxon signed rank test t method, Z-test is 2,023 to shares market price < intrinsic value and Z-value was 1, 96 (a = 0, 05). As 2,023 and 2,934 > 1,96,  it is concluded that Ho is rejected and Ha is accepted that means that there is significantly different between shares market price and intrinsic value, so that it will be usefull for investor as a decision making at money market. Kata Kunci :  investasi, nilai intrinsik, nilai pasar saham. 
Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia Lukmanul Hakim Rusdi; Yuliansyah Yuliansyah; Rindu Rika Gamayuni
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.1961

Abstract

Purpose: This study aims to explain the problem of the accuracy of giving opinions given by public accountants in Indonesia, using framing theory analysis. In this study we developed an analysis of the accuracy of opinions in which we observed matters that were the causes of non-compliance by public accountants, so as to be able to provide more complex and in-depth information to understand attitudes, perceptions, emotions, beliefs about the motives and behavior of informants. Methodology: The informants for this study were 12 Public Accountants who had permission from the Ministry of Finance of the Republic of Indonesia to sign the Independent Auditor's Report. Data collection techniques were using semi-structured interviews, testing the validity of the data using the triangulation method and analyzing and processing data using Nvivo software version 12. Results: The results of the study show that the accuracy of giving a Public Accountant's opinion is influenced by: Auditor, Client Integrity, Public Accountant Integrity and Audit Planning. The violation committed by the Public Accountant is giving an opinion that is not in accordance with the actual situation, due to: not complying with Standard Auditing (SA) 230 regarding Audit Documentation, not complying with SA 500 Audit Evidence, providing audit services not through KAP, providing audit services but the license has been revoked, audit reports are not supported by working papers, receive audit assignments that are being audited by another KAP, have not complied with SA 510 Initial Balances, have not implemented Quality Control Standards, have not fully reported audit clients, and have not maintained working papers. Limitations: This study examines the existence of Framing Theory, Auditing understanding, and the problems of the practice of the Public Accountant Profession regarding the implementation of Professional Ethics and Laws. To provide input to the practice of Public Accountants that in carrying out practices must be in accordance with Auditing Standards and applicable rules.
Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi Amelia Ifani; Yuliansyah Yuliansyah; Ratna Septiyanti; Ki Agus Andi
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.2061

Abstract

Purpose: This study aims to determine the effect of dept to assets ratio (DAR), return of equity (ROE), firm size, institutional ownership on accounting conservatism. Method: The research population uses IDX financial reports, annual reports, and annual financial statistics for 2017-2021. The sample in this study consisted of LQ45 business actors registered on the IDX in 2017-2021. Methods of data analysis using multiple regression analysis with SPSS software tools. Result: The test results show that DAR has a negative effect on accounting conservatism, ROE has a positive effect on accounting conservatism, firm size has a negative effect on accounting conservatism, and institutional ownership has a negative effect on accounting conservatism. Subsequent studies add influencing variables related to accounting conservatism.
Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII) Eko Setiawan; Yuliansyah Yuliansyah; Rindu Rika Gamayuni
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i2.1163

Abstract

Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange.
The Effect of Carbon Emission Disclosure, Environmental Performance, and Intellectual Capital on Firm Value Rizki Febi Amelia; Yuliansyah Yuliansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.631

Abstract

This study aims to analyze the effect of the Carbon Disclosure Project (CDP), Environmental Performance (PROPER), and Intellectual Capital (VAIC) on Company Value (Tobin's Q) in energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, the Ministry of Environment and Forestry's PROPER reports, and company financial statements. The research sample was determined using a purposive sampling technique, resulting in 59 companies with a total of 121 observations. Data analysis was carried out using panel data regression with the help of EViews 14 software. The selection of the regression model was done through the Chow test, Hausman test, and Lagrange Multiplier test, which indicated that the Random Effect Model (REM) is the best model. The research shows that disclosing carbon emissions through the Carbon Disclosure Project (CDP) does not have a significant effect on company value. Environmental Performance (PROPER) has a negative and significant effect on company value, while Intellectual Capital (VAIC) has a positive and significant effect on company value. These findings suggest that investors have not yet made carbon emission disclosure a primary consideration when evaluating companies, whereas the efficiency of managing intellectual capital can boost market confidence. On the other hand, the costs a company incurs to meet environmental performance standards are seen as operational burdens that can push down company value in the short term
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

Abstract

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 Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam Nabila Shafira Kusnadi; Reni Oktavia; Dewi Sukmasari; Yuliansyah Yuliansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.647

Abstract

Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepted Limitations: This study only uses a service company in Batam as a research sample and the communication model used is Kenis (1979) who has modified in research (Ruliana, 2014) Contribution: This study contributes to disseminating information about the influence of budgeting participation as an independent variable on budgetary slack as the dependent variable can be moderated by communication so that the company needs to consider the budgeting process and build a communication climate so that employees can improve their performance.
Co-Authors Ade Widiyanti Agoestina Mappadang Alansori, Apip Amelia Ifani Amelia, Yunia Andri Winata Apip Alansori Chara Pratami Tidespania Tubarad Dewi Sukmasari Eka Sariningsih Eko Setiawan Eldam Pradana Erna Listyaningsih Fajar Gustiawaty Dewi Harsono Edwin Puspita I Ketut Sukedarsana Ibnu Trilaksono Iing Lukman Ki Agus Andi Komalasari, Agrianti Lukmanul Hakim Rusdi Nabila Shafira Kusnadi Nurkomala Nurkomala Pigo Nauli Putri Mardhiana Putri Zaviera Azzahra Ratna Septiyanti Reni Oktavia Ridwansyah, Eksa Rindu Rika Gamayuni Rindu Rika Gamayuni Rizki Febi Amelia Rosa Novilia Sudrajat sudrajat Suharto Suharto Tri Utari Wiewiek Indriani yunia amelia