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All Journal Jurnal Ilmiah Akuntansi dan Bisnis IJBE (Integrated Journal of Business and Economics) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Yumary: Jurnal Pengabdian kepada Masyarakat 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 akuntabilitas dan budaya organisasi terhadap kinerja organisasi pada rumah sakit swasta kota Bandar Lampung Putri Zaviera Azzahra; Yuliansyah Yuliansyah; Pigo Nauli
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.232 KB) | DOI: 10.35912/jastaka.v1i1.236

Abstract

Purpose: This study aimed to provide empirical evidence of the effect of accountability and organizational culture on organizational performance at the private hospitals in Bandar Lampung. Research methodology: The population in this study were all employees at the head of a private hospital in Bandar Lampung, quantitative methods, SPSS applications, information retrieval techniques using questionnaires, and a sample of 93 respondent. Methods of data analysis using multiple regression with the T-test as a hypothesis test. Results: This study shows empirical evidence that the accountability variables and organizational culture positively influence organizational performance, either partially or simultaneously. Limitations: The sample of this study only includes about 93 employees who are equivalent to middle-level managers at private hospitals in Bandar Lampung Contribution: This research can provide important information on accountability and organizational culture towards the hospital and related organization or institutions.
Pengaruh Political Connection terhadap Cumulative Abnormal Return dan Trading Volume Activity pada Pemilihan Presiden 2019 Eldam Pradana; Sudrajat; Pigo Nauli; Yuliansyah Yuliansyah
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.391 KB) | DOI: 10.35912/jastaka.v1i1.290

Abstract

Purpose: This study aimed to identify the impact of Political Connection on Cumulative Abnormal Return (CAR) and Trading Volume Activity (TVA) for companies that associate with political figures in the presidential election of 2019. Research methodology: This study used quantitative methods, with a population of 25 companies on the Indonesian stock exchange, through daily stock prices. Result: This investigation showed no significant difference in the Cumulative Abnormal Return between before and after the announcement of the Constitutional Court. Then, there was no significance value on Trading Volume Activity and Cumulative Abnormal Return between before and after the announcement of General Election Commissions. Limitations: In this study, the limitation is observation time which is only 36 days. The number of samples is limited, which only 25 companies with the scope of research of companies that have affiliations with the winners of the 2019 general election. Contribution: This research implicates companies affiliated with politics. This is in the 2019 general election against the winners of the general election in 2019.
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.
Co-Authors Ade Widiyanti Agoestina Mappadang 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 I Ketut Sukedarsana Ibnu Trilaksono Iing Lukman Ki Agus Andi Komalasari, Agrianti Lukmanul Hakim Rusdi Nabila Shafira Kusnadi Nurkomala Nurkomala Pigo Nauli Putri Zaviera Azzahra Ratna Septiyanti Reni Oktavia Ridwansyah, Eksa Rindu Rika Gamayuni Rindu Rika Gamayuni Rosa Novilia Sudrajat sudrajat Suharto Suharto Tri Utari Wiewiek Indriani yunia amelia