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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Akuntansi dan Keuangan Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Prosiding Seminar Nasional Darmajaya Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Aplikasi Manajemen dan Bisnis (JAMB)

Anik Irawati

Department of Accounting, Insitute of Informatics & Business Darmajaya Bandar Lampung

Author-ID : 5393662

Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document

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The Effect of Leadership Styles and Organizational Culture to Employee Performance Through Job Satisfaction as Intervening Variables (Case Study in IIB Darmajaya) Irawati, Anik
Prosiding International conference on Information Technology and Business (ICITB) 2017: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 3
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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This study aims to find evidence of the influence of leadership style and organizational culture to employee performance through job satisfaction as intervening variable. The sample in this research are employees of IIB Darmajaya that are 122 respondents. Data collection was done through the distribution of questionnaires to the respondents. This research uses Structural Equation Modeling (SEM) path analysis approach. The result of the test using path analysis shows that there are the influence of leadership style to work satisfaction, organizational culture affects to work satisfaction, the influence of leadership style to employee performance, organizational culture affects to employee performance, organizational culture has effect to employee performance, the influence of work satisfaction to employee performance. Based on the test results, they have positive effect to employees performance, from the highest to the lowest effect respectively that are work satisfaction, leadership style, and organizational culture. The results indicate that is needed to improve the leadership style in order to get high work satisfaction and good employee performance. In addition, it also needs to improve the organizational culture to improve high job satisfaction and good performance of employee. The results of this study can be used as material for the management in optimizing employee performance. Employee performance in this case includes organizational culture, leadership style and job satisfaction.Keywords : Leadership Style, Organizational Culture, Job Satisfaction and Employee Performance

ANALISIS PENGARUH PENERIMAAN SISTEM INFORMASI AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) STUDI PADA BANK LAMPUNG Nurasri, Agni; Irawati, Anik
Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA
Publisher : Prosiding Seminar Nasional Darmajaya

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Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai kebermanfaatan perubahan sistem manual kepada sistem terkomputerisasi secara online pada bank lampung. Populasi yang diperoleh dari penelitian ini sebanyak 69 responden. Sample penelitian ini sebanyak 1 kantor pusat dan 15 kantor cabang dengan menggunakan teknik purposive sampling. Pada penelitian ini alat uji yang digunakan adalah partial least square versi 3.0 dengan metode yang digunakan dalam menguji hipotesis adalah uji T-Statistik yang diperoleh melalui prosedur bootstrapping. Dari hasil penelitian dapat dibuktikan bahwa : (1) kemudahan penggunaan (Perceivedd Ease Of Use) tidak berpengaruh terhadap perilaku untuk tetap menggunakan (Behavioral Intention To Use), (2) persepsi kemanfaatan (perceived usefulness) berpengaruh terhadap perilaku untuk tetap menggunakan (Behavioral Intention To Use), (3) kemudahan penggunaan (Perceivedd Ease Of Use) berpengaruh terhadap persepsi kemanfaatan (Perceived Usefulness), (4) perilaku untuk tetap menggunakan (Behavioral Intention To Use) tidak berpengaruh kondisi nyata penggunaan sistem (Actual System Usage), (5) kemudahan penggunaan (Perceivedd Ease Of Use) tidak berpengaruh terhadap kondisi nyata penggunaan sistem (Actual System Usage), (6) persepsi kemanfaatan (Perceived Usefulness) berpengaruh terhadap kondisi nyata penggunaan sistem (Actual System Usage).Kata Kunci: Sistem Informasi Akuntansi, Technology Acceptance Model, Partial Least Square

PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERATING ANIK IRAWATI; RICO ARDIANSHAH
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.997

This study was aimed to prove empirically the influence of management accounting information system characteristics consisting of broad scope, timeliness, aggregation, and integration on managerial performance with decentralization as a moderating variable. The independent variables used in this study are management accounting information system characteristics (broad scope, timeliness, aggregation, and integration), and the dependent variable used is managerial performance, and the moderating variable used is decentralization. This study uses primary data in questionnaires distributed on units of PT. Japfa Comfeed Indonesia Tbk Poultry Breeding Division Area Sumatra with respondents 35 middle managers and operational managers consisting of Lampung, Jambi, Padang and Medan. The results of this study indicate that the variable characteristics of information timeliness and aggregation effect managerial performance, while the characteristics of information broad scope and integration has no effect on managerial performance. And characteristics of management accounting information system has an effect on managerial performance. However, after being moderated by decentralization the interaction betweencharacteristics of management accounting information systems to managerial performance has no significant effect. Keywords: Management Accounting Information System Characteristics, Managerial Performance, Decentralization

Factors Influence Corporate Social Responsibility Disclosure Wike Mardiana; Anik Irawati
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i2.13582

This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The results showed that; 1) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 2) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia

Pengaruh Stres Kerja, Motivasi Kerja, Kompensasi terhadap Kinerja Karyawan Dengan Lama Kerja Sebagai Variabel Moderating Anik Irawati
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research was conducted to prove empirically the effect of the work stress, the work motivation, the compensation on the employee performance using the working time as the moderating variable. The population in this research was the banking companies employees in Bandar Lampung. The data used in this research was the primary data. The sampling technique used convenience sampling. The independent variables used were the work stress, employee motivation, and compensation. The dependent variable used was the employee performance. The moderating variable was working time. The number of questionnaires used was 26 questionnaires. The data analysis technique used was multiple linear regression. The result of this research showed that the work stress and the work motivation affected the employee performance. Moreover, the compensation did not affect the employee performance. In addition, the working time was not able to moderate the effect of the work stress, the employee motivation, and the compensation on the employee performance

Peningkatan Ekonomi Kreatif dalam Pemanfaatan BUMDes Melalui Pelatihan Penyusunan Laporan Keuangan Sederhana di Desa Cinta Mulya Kecamatan Sidomulyo, Lampung Selatan Dedi Putra; Anik Irawati; Pebrina Swissia; M. Ariza Eka Yusndera; Novi Hariyadi Sudibyo
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

The purpose of this service activity is to help village officials, in this case BUMDes, to study government regulations regarding the budget and the use of village fund funding allocations. So that village officials understand government rules regarding the allocation of use and sources of funds to be used by the village. And this activity also helps MSMEs to learn to promote their business services/products through marketing content with attractive designs and using web content as their promotional media. It is hoped that this activity will be a positive contribution to Cinta Mulya village, especially village officials and MSME actors in carrying out their functions and roles in managing internal and state-owned finance.

THE INFLUENCE OF LEVERAGE, PROFITABILITY, DIVIDEND POLICY AND INVESTMENT OPPORTUNITY ON THE COMPANY VALUE Arindalita Ajani; Anik Irawati; Mohd Fazli Mohd Sam
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

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This study aims to obtain empirical evidence about the influence of leverage, profitability, dividend policy and investment opportunity on the company value in Indonesia and Malaysia banking company year 2012-2016. The method using in this research is purposive sampling method. The dependent variable in this research is company value by proxy PBV. Independent variable in this research is leverage, profitability, dividend policy and investment opportunity. This research is taken by the financial report and annual report of 10 banking companies with a total observation as much as 28 companies. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. The result of this study show that leverage does not affect significantly on the company value, while the profitability, dividend policy, and investment opportunity has a positive and significant effect on the company value.Keywords: Leverage; Profitability; Dividend Policy; Investment Opportunity

The Impact of Business Risks on the Quality of the Audit Process Rieka Ramadhaniyah; Anik Irawati; Nolita Yeni Siregar; Reva Meiliana
Prosiding International conference on Information Technology and Business (ICITB) 2020: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 6
Publisher : Proceeding International Conference on Information Technology and Business

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The purpose of this study was to explain the effect of business risk on the quality of the auditing process from the perspective of auditors. The collecting data used a questionnaire distributed to several auditors in the public accounting firm. The population in this study was external auditors who worked in several public accounting firms with the sample selection using purposive sampling. The questionnaires distributed were as many as questionnaires, but there were only 42 returned questionnaires. The analysis technique used multiple linear regression. The result of this study showed that systematic risk was proxied by the litigation ratio which affected the quality of the audit process, the effect of environmental risk was proxied by the sanctions received by KAP affected the quality of the audit process. Furthermore, work risk was proxied by audit risk on the quality of the audit process.Keyword: Business Risk, Quality Audit Process

PENGARUH MANAJERIAL OVER CONFIDENCE, MANAGERIAL OWNERSHIP, INDEPENDEN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP EFISIENSI INVESTASI DI PERUSAHAAN MANUFAKTUR INDONESIA Pebrina Swissia; Dedi Putra; Anik Irawati
Jurnal Aplikasi Manajemen dan Bisnis Vol. 3 No. 2 (2023): Jurnal Aplikasi Manajemen dan Bisnis April 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7796981

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh managerial overconfidence, kepemilikan manajerial, dewan komisaris independen dan komite audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2018-2020. Dalam penelitian ini terdapat dua variabel yaitu varibel independen yang meliputi dan managerial overconfidence, kepemilikan manajerial, dewan komisaris independen dan komite audit dan variabel dependen meliputi efisiensi investasi. Sampel dalam penelitian ini berjumlah 234 perusahaan dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi liniear berganda dengan program SPSS Versi 22. Hasil penelitian menunjukan bahwa Variabel dewan komisaris independen dan komite audit berpengaruh terhadap efisiensi investasi. Sedangkan variabel managerial overconfidence dan kepemilikan manajerial tidak berpengaruh terhadap efisiensi investasi. Kata Kunci: Managerial Overconfidence, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit dan Efisiensi Investasi

DETERMINAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018 – 2020 pebrina swissia; Dedi Putra; Anik Irawati
Jurnal Riset Terapan Akuntansi Vol. 7 No. 2 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10043483

Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai determinan kecurangan laporan keuangan. Dalam penelitian ini terdapat 6 variabel independen yang di uji, yaitu target keuangan, tekanan eksternal, stabilitas keuangan, efektivitas pengawasan, pergantian auditor dan nature of industry. Penelitian ini menggunakan data sekunder berupa laporan tahunan yang berjumlah 123 sampel pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2020, dengan metode purposive sampling. Model penelitian ini ialah regresi liner berganda. Analisis data yang diakukan dengan program SPSS ver 25. Hasil penelitian menunjukan bahwa target keuangan, Stabilitas Keuangan, nature of industry berpengaruh terhadap kecurangan laporan keuangan. Sedangkan variabel tekanan eksternal, efektivitas pengawasan, pergantian auditor tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci : Stabilitas Keuangan, Efektivitas Pengawasan, Pergantian Auditor, Nature of Industry.

Co-Authors Arindalita Ajani Dedi Putra Dedi Putra Dedi Putra Dedi Putra Khoiriyah, Yaumil M. Ariza Eka Yusndera Mohd Fazli Mohd Sam Nolita Yeni Siregar Novi Hariyadi Sudibyo Nurasri, Agni Pebrina Swissia pebrina swissia Pebrina Swissia Pebrina Swissia, Pebrina Ramadhaniyah, Rieka Reva Meiliana RICO ARDIANSHAH Wike Mardiana

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