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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Abdimas Universal
Lisandri, Lisandri
STIE Indonesia Banjarmasin
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI Anuar Syahdan, Saifhul; Safriansyah, Safriansyah; Lisandri, Lisandri
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6697

Abstract

Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010) in his book states that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Since January 1 st, 2012, Indonesia has adopted IFRS, there is a gap or imbalance between academics accounting practices and understanding regarding the implementation of IFRS in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics to begin adjusting to the provisions of IFRS
Flexible Working Arrangement, Work-Life Balance dan Kinerja Pekerja Perempuan di Kota Banjarmasin di Tengah Pandemi Rizky Nastiti; Lisandri Lisandri
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 6, No 1 (2022): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.896 KB) | DOI: 10.35130/jrimk.v6i1.276

Abstract

This study aims to analyze the effect of Flexible Working Arrangement on Work-Life Balance and performance of female workers in Banjarmasin during the pandemic. This research is a quantitative research. The population and sample in this study were 50 female workers who worked in government offices and institutions that had implemented Flexible Working Arrangements during the Covid-19 pandemic. The data was collected by distributing questionnaires both online and in person. Moreover, the data analysis was performed using the regression method. The results of the analysis showed that the Flexible Working Arrangement has an effect on the Work-Life Balance and the performance of female workers in Banjarmasin. This indicates that if Flexible Working Arrangement policy can be implemented properly and provided with supportive working conditions, a balance between work and life as well as a good performance of female workers can be achieved.
Return Saham Perusahaan Pertambangan pada Masa Pandemi Covid-19 di Indonesia Lisandri Lisandri; Soelistijono Boedi; Akhmad Yafiz Syam; Steven Aditiajaya; Suriansyah Suriansyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1381

Abstract

This research is a quantitative research. This study aims to test and analyze empirically the effect of Profitability, Leverage, Liquidity, and Company Size on stock returns. This study uses secondary data with a sample of 47 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021 which were obtained using a purposive sampling method. Data analysis in this study used a multiple linear regression model. The results of this study indicate that Profitability, Leverage, Liquidity have no effect on stock returns. Meanwhile, company size has an effect on stock returns. The economic situation during the pandemic had an impact on obtaining stock returns so that investors tended to pay attention to firm size when investing. It is recommended that future research to focus on post pandemic periods so that the results may differ from this study.
Modal intelektual dan kinerja keuangan perusahaan property & real estate di indonesia Yanuar Bachtiar; Nazila Anggraeni; Lisandri Lisandri; Masithah Akbar; Abdul Kadir; Soelistijono Boedi
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.652 KB) | DOI: 10.30872/jakt.v20i1.12360

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang Modal intelektual dan leverage terhadap kinerja keuangan pada Perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2018-2020, dengan populasi berjumlah 65 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 19 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa leverage berpengaruh negative terhadap kinerja keuangan, sedangkan Modal intelektual tidak berpengaruh kinerja keuangan. Hasil temuan ini sesuai dengan teori pecking  order yang menjelaskan bahwa perusahaan yang memiliki utang yang tinggi akan kecenderungan memiliki resiko kesulitan keuangan sehingga akan melemahkan kinerja perusahaan.
Kewirausahaan: Membangun Ide Bisnis dengan Business Model Canvas Lisandri Lisandri; Lydia Goenadhi; Hanifah Hanifah; Akhmad Yafiz Syam; Lukas Kaharapen; Fajar Halim Budiyanto
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.349

Abstract

The purpose of this community service is to strengthen entrepreneurship character education and training to develop business ideas for class XII students of SMA Frater Don Bosco Banjarmasin. This school has a mission to develop entrepreneurial interest and develop entrepreneurial character for students. The biggest problem in developing entrepreneurial character is a lack of motivation and lack of creativity and innovation of business ideas.  This activity used a training and tutorial approach to 65 participants. Participants were trained and motivated to have a high entrepreneurial spirit and trained in the use of Business Model Canvas (BMC) in mapping business ideas and validating these ideas to their developing business plan. After the post-test, the following conclusions were obtained: 1). Participants know and understand the importance of the role of an entrepreneur; 2.) Participants are motivated and able to explore business ideas creatively and test their feasibility; 3) Participants are able to use BMC as a tool to realize business ideas on paper (canvas) in detail and systematically; 4) Participants understand 9 important elements in running a business idea creatively and innovatively. Entrepreneurship training needs to be continued with other materials for the same purpose. Interested parties are expected to follow up on the results of the training so that the results become real.
Co-Authors Abdul Kadir Akhmad Yafiz Syam Anuar Syahdan, Saifhul Boedi, Soelistijono Fajar Budiyanto Hanifah Hanifah Lukas Kaharapen Lydia Goenadhi Masithah Akbar Nazila Anggraeni Rizky Nastiti Safriansyah Safriansyah Steven Aditiajaya Suriansyah Suriansyah Yanuar Bachtiar