Garuda - Garba Rujukan Digital

The Effects of Inventory Turnover and Accounts Receivable Turnover on Liquidity Alvario Ridho Umami; Dewi Silvia; Siti Khoirina; Umami, Alvario Ridho; Silvia, Dewi; Khoirina, Siti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.23348

This study aims to determine the influence of inventory turnover and accounts receivable turnover variables (X) on the liquidity of cigarette industry companies listed on the IDX in 2020 – 2022 (Y). This study employed quantitative research methods. The data collecting technique used was purposive sampling, which obtained four samples. The analysis model used was regression analysis using SPSS 2019 data processing tools. The analysis shows that inventory turnover has a positive effect on liquidity, accounts receivable turnover has a positive effect on company liquidity, and inventory turnover and accounts receivable turnover simultaneously influence company liquidity

How GRDP and Inflation Affect Unemployment in Lampung Province 2013 – 2024 Khoirina, Siti; Hairudin, Hairudin; Salma, Nur; Loliyani, Rini; Loliyana, Rina
Jurnal Ekonomi Pembangunan Vol 14 No 1 (2025): Volume 14 Nomor 1 Tahun 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v14i1.3844

Unemployment is one of the problems often faced by developing countries, including Indonesia. As population growth increases and the number of the Indonesian workforce increases, unemployment also continues to increase. Unemployment in Indonesia is a significant problem, as the unemployment rate increases every year, accompanied by a rise in population. Economic indicators that affect the unemployment rate. Economic growth in Indonesia, the inflation rate, and the prevailing wage rate. The indicators used in this study are GRDP, ADHB, inflation and unemployment. This study aims to analyse the influence of GRDP, ADHB, and inflation on open unemployment in Lampung Province for the period 2013-2024, both partially and simultaneously. The type of data used in this study is secondary time series data spanning the period from 2013 to 2024. The data used is data obtained from the official website of the Central Statistics Agency (BPS) of Lampung Province. The analysis method employed in this study is multiple linear regression analysis, utilising SPSS 26 software. The results of the study indicate that Gross Real Domestic Product (GRDP) has a negative and statistically significant influence on open unemployment in Lampung Province from 2013 to 2024, with a probability value of -1.725. Simultaneously, GRDP and inflation variables have a significant impact on unemployment in Lampung Province from 2013 to 2024. The R test result value is 52.9% and the remaining 47.1% is influenced by other factors not examined in this study.

Pengaruh Pendapatan Asli Daerah (PAD) Terhadap Belanja Modal Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kota Bandar Lampung Tahun 2019-2023 Khoirina, Siti
Business and Enterpreneurship Journal (BEJ) Vol 6, No 2 (2025)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v6i2.2005

Abstract This study aims to analyze the influence of Local Own-Source Revenue (Pendapatan Asli Daerah, PAD) on Capital Expenditure at the Regional Financial and Asset Management Agency (BPKAD) of Bandar Lampung City from 2019 to 2023. Using a quantitative descriptive associative approach, secondary data from annual financial reports, including APBD and budget realization reports, were analyzed through simple linear regression. The results show that PAD has a significant positive effect on capital expenditure, with a coefficient of 0.267. The coefficient of determination (R²) value of 0.194 indicates that 19.4% of the variation in capital expenditure can be explained by PAD. This highlights the important role of PAD in financing capital expenditure to support regional development and improve public services. The study recommends that BPKAD Bandar Lampung optimize financial management and maximize PAD potential to sustain infrastructure development effectively. Keywords: Local Own-Source Revenue, Capital Expenditure, Regional Finance, Bandar Lampung, Public Service Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD) terhadap Belanja Modal pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bandar Lampung selama periode 2019-2023. Dengan pendekatan kuantitatif deskriptif asosiatif, data sekunder berupa laporan keuangan tahunan, APBD, dan laporan realisasi anggaran dianalisis menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa PAD memiliki pengaruh positif dan signifikan terhadap belanja modal dengan koefisien sebesar 0,267. Nilai koefisien determinasi (R²) sebesar 0,194 menunjukkan bahwa 19,4% variasi belanja modal dapat dijelaskan oleh PAD. Temuan ini menegaskan pentingnya PAD dalam pembiayaan belanja modal yang mendukung pembangunan daerah dan peningkatan pelayanan publik. Penelitian ini menyarankan agar BPKAD Kota Bandar Lampung mengoptimalkan pengelolaan keuangan dan memaksimalkan potensi PAD untuk menunjang pembangunan infrastruktur secara lebih efektif. Kata kunci: Pendapatan Asli Daerah, Belanja Modal, Keuangan Daerah, Bandar Lampung, Pelayanan Publik

The Effects of Inventory Turnover and Accounts Receivable Turnover on Liquidity Alvario Ridho Umami; Dewi Silvia; Siti Khoirina; Umami, Alvario Ridho; Silvia, Dewi; Khoirina, Siti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.23348

This study aims to determine the influence of inventory turnover and accounts receivable turnover variables (X) on the liquidity of cigarette industry companies listed on the IDX in 2020 – 2022 (Y). This study employed quantitative research methods. The data collecting technique used was purposive sampling, which obtained four samples. The analysis model used was regression analysis using SPSS 2019 data processing tools. The analysis shows that inventory turnover has a positive effect on liquidity, accounts receivable turnover has a positive effect on company liquidity, and inventory turnover and accounts receivable turnover simultaneously influence company liquidity

PENGARUH BOPO, CAR, DAN LDR TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH YANG GO PUBLIC DI BEI 2019 – 2022 Wulandari, Novita Sri; Anwar, Amelia; Khoirina, Siti; subagja, ghia
Jurnal Kompetitif Bisnis Vol. 1 No. 3 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to determine the influence of BOPO, CAR, and LDR on financial performance in Islamic banking that goes public on the IDX 2019 - 2022. This research uses quantitative data with secondary data sources in the form of financial reports. The sampling technique used was purposive sampling and a sample of 10 Islamic banks was obtained. Data taken from quarterly financial reports obtained from the official website of each bank is the research sample. The results of this research show that the results of simultaneous testing (F Test) obtained an Fcount of 20,581 with an Ftable value of 2.87 with a significant result of 0.000 <0.05, which means that BOPO, CAR and LDR together have a significant influence on ROE. Meanwhile, the results of the t test (1) The tcount value for the BOPO variable is 1.056 < 2.024 or tcount < ttable and the sig value is 0.298 > 0.05 or the sig value < 0.05. So that H1 is rejected and H0 is accepted, it can be interpreted that the variable BOPO (X1) partially has no significant influence on ROE (2) CAR of 2.985 > 2.024 or tcount > ttable and a sig value of 0.005 < 0.05 or sig value > 0 .05 so it has a positive and significant effect on ROE. (3) LDR of 7.213 > 2.024 or tcount > ttable and a sig value of 0.000 < 0.05 or sig value > 0.05 so that it has a positive and significant effect on ROE.

ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA PEMERINTAH DAERAH KECAMATAN NATAR Yusranda, Yusranda; Khoirina, Siti; Yunindra, Andri Eka; WA, Shinta Merinda
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1546

AbstractThis research aims to determine the implementation of the Financial Management Information System Application (SIMDA) in the Natar District Regional Government. The method used in this research is qualitative analysis in the form of primary and secondary data. Data collection techniques through interviews, observation and documentation studies. The general research results show that employees in the Natar District regional government have understood the meaning of managing the Financial SIMDA application and the supporting factors that the Natar District regional government has in implementing Financial SIMDA have run optimally and the quality of information produced from implementing Financial SIMDA is considered sufficient. good, but there are network problems in operating the SIMDA Finance application so it can interfere with employee work when inputting data Keywords: Management Information System Application (SIMDA) AbstrakPenelitian ini bertujuan untuk mengetahui Penerapan Aplikasi Sistem Informasi Manajemen (SIMDA) Keuangan Pada Pemerintah Daerah Kecamatan Natar. Metode yang digunakan dalam penelitian ini adalah analisis kualitatif berupa data primer dan sekunder. Teknik pengumpulan data melalui wawancara, observasi dan studi dokumentasi. Hasil penelitian secara umum pegawai pada pemerintah daerah Kecamatan Natar telah memahami makna tentang pengelolaan aplikasi SIMDA Keuangan dan faktor-faktor pendukung yang dimiliki oleh pemerintah daerah Kecamatan Natar dalam menerapkan SIMDA Keuangan sudah berjalan secara optimal serta kualitas informasi yang dihasilkan dari penerapan SIMDA Keuangan dianggap sudah cukup baik, namun terdapat kendala jaringan dalam mengoperasikan aplikasi SIMDA Keuangan sehingga dapat mengganggu pekerjaan pegawai pada saat melakukan penginputan data. Kata Kunci : Sistem Informasi Manajemen (SIMDA)

Pengaruh Penerapan Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia dan Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah pada Dinas Komunikasi Informatika dan Statistik Provinsi Lampung Eka Putri, Aprilia; Sekar Sari, Meita; Khoirina, Siti
HUMAN: Journal of Social Humanities and Science Vol. 1 No. 1 (2023): HUMAN: Journal of Social Humanities and Science, Juli 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/human.v1i1.342

The purpose of this study was to determine how much influence the Application of Accrual-Based Government Accounting Standards, Competence of Human Resources and Internal Control has on the Quality of Government Financial Reports. In this study using a quantitative descriptive approach where data processing is done statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, the group from Non Probability Sampling, which was carried out by census where the population was used as a sample which was registered at the Lampung Province Information and Communications Office. The data source in this study is primary data obtained using a questionnaire which is then processed by multiple linear analysis tests using SPSS version 21. The results of this study indicate that the Application of Accrual-Based Government Accounting Standards, Human Resource Competence and Internal Control simultaneously and partially positive and significant effect on the Quality of Government Financial Statements.

Pengembangan Usaha Produk Bersulam Tapis Pada Thasya Ethnic Di Bandar Lampung Senna Enzovani; Siti Khoirina; Aura Dewi; Dinni Arini Putria Alfriani
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 1 (2022): Maret : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i1.1938

Community Service Activities (PKM) carried out by lecturers and students from the Faculty of Business at Mitra Indonesia University were carried out in order to increase knowledge about business development at Thasya Ethnic. The PKM implementation team participated in the practice of making tissue holders and wall hangings which were part of Thasya Ethnic's production. The raw materials are prepared by the owner of the Thasya Ethnic, making it easier for us to carry out the PKM. As a result of this activity the PKM Team from the Faculty of Business, Universitas Mitra Indonesia, gained sufficient knowledge to participate in producing ethnic products made from tapioca combined with woven fabrics or synthetic leather. Innovations are continuously carried out to maintain the sustainability of products that continue to develop to cope with increasingly varied market demands.

Pengaruh Pendapatan Asli Daerah (Pad) Terhadap Belanja Modal Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kota Bandar Lampung Tahun 2019-2023 siti, khoirina
Jurnal Manajemen dan Bisnis (JMB) Vol 6, No 2 (2025)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jmb.v6i2.1993

Abstract This study aims to analyze the influence of Local Own-Source Revenue (Pendapatan Asli Daerah, PAD) on Capital Expenditure at the Regional Financial and Asset Management Agency (BPKAD) of Bandar Lampung City from 2019 to 2023. Using a quantitative descriptive associative approach, secondary data from annual financial reports, including APBD and budget realization reports, were analyzed through simple linear regression. The results show that PAD has a significant positive effect on capital expenditure, with a coefficient of 0.267. The coefficient of determination (R²) value of 0.194 indicates that 19.4% of the variation in capital expenditure can be explained by PAD. This highlights the important role of PAD in financing capital expenditure to support regional development and improve public services. The study recommends that BPKAD Bandar Lampung optimize financial management and maximize PAD potential to sustain infrastructure development effectively. Keywords: Local Own-Source Revenue, Capital Expenditure, Regional Finance, Bandar Lampung, Public Service

BAGAIMANA PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI UMUM MEMPENGARUHI PENDAPATAN ASLI DAERAH KOTA BANDAR LAMPUNG TAHUN 2022-2024 : Studi Kasus Pemerintah Kota Bandar Lampung Tahun 2022-2024 Khoirina, Siti; Putri, Mutiara Aisyah; Salma, Nur
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.728

Local Own-Source Revenue (PAD) is an important indicator in assessing the fiscal independence of a region in financing development. This study aims to analyze the influence of local taxes, local levies, and the general allocation fund on the Local Own-Source Revenue of Bandar Lampung City during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained through documentation and literature review. The results show that partially, local taxes and local levies have a significant effect on Local Own-Source Revenue, while the general allocation fund does not have a significant effect. However, simultaneously, local taxes, local levies, and the general allocation fund have a significant influence on the Local Own-Source Revenue of Bandar Lampung City. These findings indicate that optimizing local taxes and local levies is a key factor in increasing PAD, while the contribution of the general allocation fund to PAD remains relatively limited. This study contributes to enriching the literature on the determinants of local own-source revenue and provides a reference for local governments in formulating policies to increase PAD. Pendapatan Asli Daerah (PAD) merupakan indikator penting dalam menilai kemandirian fiskal daerah dalam membiayai pembangunan. Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dan dana alokasi umum terhadap Pendapatan Asli Daerah Kota Bandar Lampung pada periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh melalui dokumentasi dan studi pustaka. Hasil penelitian menunjukkan bahwa secara parsial pajak daerah dan retribusi daerah berpengaruh signifikan terhadap Pendapatan Asli Daerah, sedangkan dana alokasi umum tidak berpengaruh signifikan. Namun secara simultan, pajak daerah, retribusi daerah, dan dana alokasi umum berpengaruh signifikan terhadap Pendapatan Asli Daerah Kota Bandar Lampung. Temuan ini menunjukkan bahwa optimalisasi pajak daerah dan retribusi daerah menjadi faktor penting dalam meningkatkan PAD, sementara kontribusi dana alokasi umum terhadap PAD relatif terbatas. Penelitian ini memberikan kontribusi dalam memperkaya kajian mengenai determinan Pendapatan Asli Daerah serta menjadi referensi bagi pemerintah daerah dalam merumuskan kebijakan peningkatan PAD.

Title

Found 42 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 42 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 42 Documents
Search