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All Journal JDM (Jurnal Dinamika Manajemen) Indonesian Journal of Business and Entrepreneurship (IJBE) Binus Business Review AdBispreneur Jurnal Bisnis dan Manajemen Amerta Nutrition IKRA-ITH EKONOMIKA Jurnal Kreativitas PKM Manuju : Malahayati Nursing Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Manajemen Universitas Bung Hatta Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Manajemen Mandiri Saburai (JMMS) Journal of Community Service JURNAL ILMU MANAJEMEN SABURAI (JIMS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Public Health Concerns Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Bakti Masyarakat Manajemen Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) International Journal of Management, Economic and Accounting Jurnal JEJAMA Manajemen Malahayati Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Erna Listyaningsih
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Model Kinerja Anggaran : Suatu Analisis Membangun Determinasi Akuntabilitas, Transparansi, Pengawasan, Partisipasi Dan Disiplin Anggaran (Kajian Empiris Pada Organisasi Perangkat Daerah Kota Bandar Lampung) Siti Zulaika; Harmani Harun; Erna Listyaningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 2 (2026): Kinerja Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i2.26023

Abstract

Organisasi Perangkat Daerah (OPD) memiliki peran strategis dalam mewujudkan tata kelola keuangan daerah yang transparan, akuntabel, dan efisien. Pencapaian kinerja anggaran yang optimal dipengaruhi oleh berbagai faktor, antara lain akuntabilitas, transparansi, pengawasan, partisipasi, dan disiplin anggaran. Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor tersebut terhadap kinerja anggaran pada OPD di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sampel penelitian adalah sebanyak 47 responden, yang merupakan pegawai sub bagian akuntansi dan keuangan dari tujuh OPD yang bersedia menjadi objek penelitian. Analisis data dilakukan dengan menggunakan perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa semua variabel independen, yaitu akuntabilitas, transparansi, pengawasan, partisipasi, dan disiplin anggaran, berpengaruh positif dan signifikan terhadap kinerja anggaran. Nilai t-statistik masing-masing adalah: akuntabilitas (2.914), transparansi (2.184), pengawasan (2.099), partisipasi (2.528), dan disiplin anggaran (2.081). Nilai R² sebesar 0.571, yang menunjukkan bahwa kelima variabel tersebut mampu menjelaskan variabilitas kinerja anggaran sebesar 57,1%, sedangkan sisanya sebesar 42,9% dijelaskan oleh faktor lain di luar model penelitian ini. Temuan ini menegaskan pentingnya penerapan prinsip-prinsip tata kelola keuangan yang baik dalam meningkatkan efektivitas pengelolaan anggaran daerah. Penelitian ini diharapkan dapat menjadi referensi bagi OPD dalam merumuskan kebijakan serta strategi peningkatan kinerja anggaran.
STRATEGI PENGUATAN EKONOMI LOKAL MELALUI PENGEMBANGAN PRODUK, KEMASAN, DAN PEMASARAN PADA UMKM BAWANG GORENG BINAAN PKK DAN PADA USAHA ROJA SNACK Febrianty; Erna Listyaningsih; Weka Indra Darmawan; Galih Iman Pramujati; Gangsar Pangestu
Journal of Community Service Vol 8 No 1 (2026): JCS, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v8i1.459

Abstract

Penguatan ekonomi lokal dapat dilakukan melalui peningkatan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengembangkan inovasi produk dan memperluas pemasaran. Kegiatan ini bertujuan untuk meningkatkan kemampuan usaha bawang goreng binaan PKK dan Roja Snack dalam mengoptimalkan inovasi produk, kemasan, branding, serta strategi pemasaran sebagai upaya meningkatkan daya saing dan nilai ekonomi produk lokal. Metode pelaksanaan dilakukan melalui pendekatan partisipatif berupa observasi, sosialisasi, pelatihan, praktik langsung, pendampingan, dan evaluasi. Kegiatan mencakup pengembangan variasi produk, perbaikan desain dan informasi kemasan, penguatan identitas produk, serta pengenalan strategi pemasaran secara konvensional dan digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pelaku usaha dalam mengelola produk secara lebih terarah, mulai dari proses produksi, pengemasan, hingga pemasaran. Optimalisasi inovasi dan pemasaran juga mendorong produk bawang goreng dan Roja Snack memiliki tampilan yang lebih menarik serta berpotensi menjangkau konsumen yang lebih luas. Dengan demikian, kegiatan ini dapat menjadi salah satu langkah dalam memperkuat kapasitas UMKM, meningkatkan daya saing produk, dan mendukung pengembangan ekonomi lokal secara berkelanjutan.
PENGARUH COVID-19 TERHADAP KINERJA UMKM DIMODERASI INOVASI PADA UMKM DI BANDAR LAMPUNG Erna Listyaningsih; Eka Sariningsih; Apip Alansori
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.331

Abstract

The purpose of this study was to examine the effect of COVID-19 on MSME performance moderated by innovation. This study used the research subjects of banana chip SMEs in the Bandar Lampung banana chip center, which amounted to about 40 SMEs. Using an associative and quantitative approach, while the data was collected using a survey method, namely a questionnaire and analyzed using the Structural Equation Model (SEM) - Partial Least Square (PLS) method with Smart PLS. The results of this study found that there was a significant effect of the COVID-19 pandemic on the performance of MSMEs, but the existence of innovation did not strengthen the influence of the COVID-19 pandemic on the performance of MSMEs. This indicates that many factors affect the performance of SMEs. The increased performance of MSMEs will make a better contribution to the progress of MSMEs to be able to survive in any conditions.
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
Intensi Whistleblowing Auditor: Peran Perlindungan Hukum sebagai Variabel Moderasi anggi chandraini; Rindu Rika Gamayumi; Erna Listyaningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 3 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i3.1389

Abstract

Purpose: The purpose of this research is to examine the factors that influence the auditor's intention to report fraud. Research methodology: Researchers collected primary data through questionnaires using google form media which were filled in by 74 KAP auditors in Palembang and Bandar Lampung. The data was tested using the Partial Least Square (PLS) version 3.0 application. Results: The results of the study show that the influence of organizational commitment, professional commitment, moral intensity, personal cost, locus of control, and rewards all positively affect whistleblowing intention. However, there is no evidence that the seriousness of the fraud has any effect. The legal protection variable has not been proven capable of moderating or strengthening the relationship between organizational commitment, seriousness of fraud, and professional commitment to whistleblowing intentions. Legal protection has been proven to strengthen the relationship between moral intensity, personal cost, locus of control, and reward on whistleblowing intention. Limitations: Researcher Tunable to approach respondents directly and the number of samples was relatively small because the auditors at the public accounting firm under study were quite busy. Contribution: This research contributes to the Public Accounting Firm, the KAP must provide legal protection for auditors who dare to do whistleblowing in order to get a good image of the public accounting profession in the eyes of the wider community.
THE EFFECT OF RUPIAH EXCHANGE RATE, INTEREST RATES, AND WORLD OIL PRICES ON THE LQ45 INDEX WITH INFLATION AS A MODERATING VARIABLE Haryati; Erna Listyaningsih; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.815

Abstract

This study aims to analyze the influence of the rupiah exchange rate, interest rates, and world oil prices on the LQ45 index as well as to examine the role of inflation as a moderating variable. This research is motivated by the high volatility of global and domestic macroeconomic conditions that impact the dynamics of the Indonesian capital market, particularly the LQ45 leading stock index. The data used are monthly secondary data for the period from January 2020 to December 2024. The analytical methods used are multiple linear regression with a first difference approach to meet classical assumptions, and Moderated Regression Analysis (MRA) to test the moderating effect of inflation through interaction variables. The research results indicate that after performing the first difference transformation, the rupiah exchange rate has a negative and significant effect on the LQ45 index. Meanwhile, interest rates and world oil prices do not show a significant effect on the LQ45 index partially. However, simultaneously, these three variables are proven to have a significant effect on the LQ45 index. In the moderation test, inflation is shown to be able to moderate the relationship between the rupiah exchange rate and the LQ45 index, but it does not moderate the effect of interest rates and world oil prices. These findings indicate that in the short term, the movement of the LQ45 index is more sensitive to exchange rate fluctuations compared to other macroeconomic variables. In addition, the inflation condition also strengthens or weakens the effect of the exchange rate on the stock market, making it an important factor that needs to be considered by investors and policymakers.
Co-Authors Abd. Rasyid Syamsuri Abdrazakova, Ainur Ade Maria Ulfa Agung Aji Perdana Agustiana, Rika Agustiana Ahmad Sidik Alansori, Apip Alenda, Ulfa anggi chandraini Anindia Hadiyati Utami Anita Anita Anita Annisa Mazid Apip Alansori Aprilia Dwi Sukawati Aprilia Dwi Sukowati Arfina Yulistiani Arianzah, Ahmad Taufik Atmono, Atmono Aulia, Nuri Auliya Warda Ningrum Ayu Rista Azzahra Nur Yesika Baehaqi Bambang Purwanto Bambang Purwanto Biaggi Laksana, Mohammad Chandrasekhar Krishnamurti Chandrasekhar Krishnamurti, Chandrasekhar Chatarina Umbul Wahyuni Chrisanto, Eka Yudha Dafitri, Rizkika Devi Oktarina Devi Oktarina Diah Astika Winahyu Diah Ayu Wulandari, Diah Ayu Dina Dwi Nuryani Dina Dwi Nuryani Eka Fitriani Eka Sariningsih Eko Parias Saputra Eliza Chozna Ulfaniza Elly Karlina Emi Risa Widia Erni Achmad Euis Mufahamah Euis Mufahammah Fahrizal, Azli Febrianty Furqoni, Prima Dian Galih Bimantara Galih Iman Pramujati Gangsar Pangestu Hardoyo Hardoyo, Hardoyo Hariono, Tri Harmani Harun Harold Kevin Alfredo Harun, Harmani Haryati Hasanah, Putri Hermawan, Dessy Hiro Sejati Hoyriyah, Samiyatun Iing Lukman Indradewa, Rhian Indriani, Wiewiek Irena May Rani Irianto, Gunawan Kamelia Karlina Herawati Kartika, Isma KURNIA KURNIA, KURNIA Kurniasari, Devi Kurnisari, Devi Launi, Amalia Vika Lestari Wuryanti Lestari Wuryanti Lestari, Febriana Dwi Lolita Sary M. Arifki Zainaro Maria Ulfa, Ade Mariska, Novalia MAULANA, BIMA Meisya Royani Muhammad Irfan Pratama Muhammad Muhammad Muhammad Putra Pratama Muhani, Nova Nadia Tiara Putri Natalina Natalina Natalina Natalina Nur Baiti Nurbaiti Nurwijayanti Oktarina, Devi Prastyo, Dafit Januar Putri Hasanah Putri Novita Sari Putri, Addela Mariska Putri, Nadia Tiara Rachmad R, Muhammad Raden Mohamad Herdian Bhakti Rahyono Rahyono Reni, Christina Kusuma Rindu Rika Gamayumi Riska Dewi Ritali Evi Mudrikah Rizki Putri Mayangsari Sagala, Raihan Zaky Salsabila, Perlisca Sandayanti, Vira Selly Cheranica Setiawati Setiawati Setyarini, Anik Shariff, Fonda Octarianingsih Siti Selvia Vebriani Siti Zulaika Sukawati, Aprilia Dwi Supriadi Supriadi Susanto Susanto Syafrina Nabila tarmizi tarmizi Umi Khanifah Weka Indra Darmawan Wiewiek Indriani Wiewiek Indriani Wiewiek Indriani Willy Amanda Wulan Anggarini Wuryanti, Lestari Yansi, Lusi Yuliansyah Yuliansyah Yuvanda, Sesraria Zamzami