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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Asian Management and Business Review Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan
Nedi Hendri, Nedi
www.ummetro.ac.id
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of  Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people.  Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled. Keywords: Zakat Fund, Empowerment, and Poor Urban.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS PROFESI AKUNTAN PENDIDIK (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI LAMPUNG) Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate ones professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control. Keywords:Moral thinking, professional experience, locus of control and ethical behavior.
FAKTOR-FAKTOR YANG MEMEPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PADA UMKM DI KOTA METRO Hendri, Nedi
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise and provide a good influence for the state revenue.The purpose of this study was to determine the effect of the Knowledge Taxpayer, Taxation Sanction, Confidence, and awareness of the  Taxpayer Compliance.The research methods used in this research was the analysis of the path (path diagram). The result of the research shows that, the confidence level has no effect on tax compliance in paying taxes. While the knowledge of the taxpayer, tax penalties, and awareness of the taxpayers effect on tax compliance in paying taxes. Keyword: Knowledge of Taxpayer, Taxation Sanction, Faith, Awareness Taxpayers and Taxpayer Compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 - 2013 Hendri, Nedi
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

This research conducted in the field of agriculture and mining companies listed on the Indonesia Stock Exchange. The purpose of this research is to examine the impact firm size, firm public accounting size, consistency become a client, operation of complexity, profit of loss of business and auditor opinion toward audit delay. Sampling method that used is purposive sampling and the result are 21 firms as sample. This research is done for 2010 – 2013 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with statistic deskriptif test, classic assumption test before hypothesis test. Software SPSS 17 for windows is used to test in this research. The result of this research shows that independent variables simultaneously influenced 12,3 percent of dependent variable. Partially,  consistency become a client have negative significant toward audit delay. The other variables such as firm size, firm public accounting size, operation of complexity, profit or loss of business and auditor opinion do not affecting audit delay. Key words :  audit delay, firm size, firm public accounting size, consistency become a client, operation of complexity, profit or loss of business and auditor opinion.
VPN SITE TO SITE IMPLEMENTATION USING PROTOCOL L2TP AND IPSEC Santoso, Budi; Sani, Asrul; Husain, T; Hendri, Nedi
TEKNOKOM Vol. 4 No. 1 (2021): TEKNOKOM
Publisher : Department of Computer Engineering, Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (854.231 KB) | DOI: 10.31943/teknokom.v4i1.59

Abstract

Data exchange communication has developed, which leads to centralized communication, and to achieve this communication requires a type of data communication whose data is accommodated on the server and can be accessed by clients, such as at organization. As a company engaged in education, the development of centralized data communication by utilizing the intranet network has been formed. The use of an intranet network allows data communication that is vulnerable to wiretapping. To fix this using a VPN network. L2TP and IPsec VPNs have different performances, especially in the level of security provided. In this study, an analysis of the L2TP and IPsec VPN network performance was carried out on the SMB Server on the Ubuntu server and the Mikrotik router for its VPN configuration. In this study, the L2TP and IPsec VPN was designed by configuring the Mikrotik RB 450G router and the SMB Server configuration using Command Line Interface on Ubuntu 18.04 server. For security analysis, use hacking methods to get VPN Server login data and sniffing methods to get SMB Server login data and SMB data. For performance analysis using parameters of delay, throughput, and packet loss. Wireshark is software for checking by capturing each packet of data from an interface. The research objective to be achieved is to design a VPN technology based on L2TP & IPSec, to be able to determine the resulting performance after implementing a VPN based on L2TP & Ip Sec. The result is that VPN can connect from HO to branch one and branch two or connect from public connection to local connection. The Ubuntu server used is also running well, so it helps the VPN process properly.
Urgensi Penggunaan Big Data Analytics Dalam Audit Sektor Publik Dharma, Adi; Hendri, Nedi
Akuisisi: Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.852

Abstract

The rapid transformation of information technology in Accounting Information System has resulted a global change in financial and non-financial data. The use of large amount of data, broad data source, and a new characteristics of data has encouraged auditors to meet the best Strategy in order to improve the quality of public audit. The  aims to analyze the implementation of Big Data Analytics in the Public Sector. The objective of the  study is inspired based on recent innovations in the Supreme Audit Institutions in the several countries such as Australia, USA, India and Indonesia. The method used in this research study is SWOT Analysis. Author describe the implementation of big data analytics from four perspectives which are strength, weaknesses, opportunities and threats. By using this SWOT Analysis, author can compare each aspect that led to a conclusion thatb  shows the correlation between the use of Big Data Analytics in the Supreme Audit Institutions and the  key transformation to success. This study makes contribution for practitioners in public sector audit to build  a foundation of big data analytic in their own institutions. While in the academic areas, the result of this study can be a reference for the development of big data.
Analisis Kinerja Laporan Keuangan Pada PT. Aneka Tambang Tbk, Periode 2016-2018 Sari, Novita; Hendri, Nedi
Jurnal Manajemen DIVERSIFIKASI Vol. 2 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i3.1278

Abstract

Rumusah masalah dalam penelitian ini adalah bagaimanakah laporan keuangan untuk menilai kinerja keuangan dengan menggunakan pendekatan rasio keuangan pada PT. Berdasarkan temuan lapangan didapatkan permasalahan yang terjadi adalah penurunan laba yang cukup signifikan meskipun harga emas mengalami kenaikan. Sehubungan dengan permasalahan tersebut maka perumusan masalah dalam penelitian ini yaitu bagaimana kinerja keuangan pada PT. Aneka Tambang Tbk, Periode 2016–2018 jika dinilai dengan menggunakan rasio likuiditas, rasio aktivitas, rasio profitabilitas dan rasio solvabilitas. Hasil penelitian menunjukan rasio likuiditas dilihat dari tahun 2016 sampai dengan tahun 2018 dapat dikatakan kondisi keuangan PT. Aneka Tambang Tbk dalam keadaan yang kurang baik, karena perusahaan belum mampu dalam memenuhi kewajiban (utang) jangka pendeknya. Rasio profitabilitas dilihat dari tahun 2016 sampai dengan tahun 2018 secara umum kondisi keuangan perusahaan dalam keadaan yang cukup baik, yang menandakan bahwa kinerja perusahaan dalam hal meningkatkan profit pada tingkat penjualan dan aset sudah berjalan dengan baik.Rasio aktivitas dilihat dari tahun 2016 sampai dengan 2018 secara umum dalam keadaan kurang baik, hal tersebut menunjukkan bahwa PT. Aneka Tambang Tbk kurang mampu dalam memanfaatkan sumber daya yang dimiliki secara efektif dan efisien. Sedangkan rasio solvabilitas dilihat dari tahun 2016 sampai dengan 2018 secara umum dalam keadaan cukup baik untuk debt to total assets ratio, namun kurang cukup baik untuk debt to equity ratio yang menandakan kurang mampunya perusahaan dalam melakukan pengukuran dari suatu investasi yang ada dalam perusahaan
MULTICULTURAL COMPETENCE AND PERFORMANCE OF GOVERNMENT APPARATUS: THE EMPIRICAL STUDY IN LAMPUNG PROVINCE Suyanto, Suyanto; Hendri, Nedi
Journal of Community Research and Service Vol 2, No 1: January 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i1.10179

Abstract

AbstractThis study was Carried out to analyze the effects of multicultural competence models consisting of understanding, attitude and individual skill on the performance of government apparatus. The study applied a survey method with the survey subject of regent and municipal Civil Servants of Lampung Province. Samples determination was based on a purposive sampling technique. The study collected 127 respondents. Analysis on the Data used a Structural Equation Model (SEM) operated under AMOS application program. This empirical result proved a direct effect on understanding between attitude; attitude on skills; and skills on the performance of the government apparatus. The Study Also Showed an attitude and skills as mediation between understanding the indirect effect on the performance of the government apparatus. However, the direct effect on understanding between skills and attitudes on performance was insignificant. Finally, this result implies that multicultural understanding alone is not sufficient to Determine the performance of government apparatus, but it takes attitude and skills to respond in different cultural Contexts. Reviews these results might be used to develop a unified theory effects on multicultural competence.Keywords: competence, multicultural, performance.
PENGARUH AUDIT INTERNAL,BUDAYA ORGANISASI DAN KOMITE AUDIT TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT POS INDONESIA CABANG METRO Septiani, Asih; Hendri, Nedi; Padwasari, Gustin
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 6, No 2 (2023): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v6i2.1843

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Audit Internal, Budaya Organiasai, komite Audit terhadap Pelaksanaan Good Corporate Governance pada PT Pos Indonesia Cabang Metro.jenis penelitian yang digunakan adalah dalam penelitian ini adalah kuntitatif. Dalam penelitian ini menggunakan data primer melalui kuesioner dan populasi sempel yang di gunakan adalah sebanyak 66 kryawan yang ada di perusahaan tersebut. Alat analisis yang digunakan aadalah analisis regresi linier berganda yang menggunkan aplikasi IBM SPSS 22. Hasil penelitian ini menunjukan: (1). Auditt Internal berpengaruh terhadap pelaksanaan Good Corporate Governance. 2). Budaya Organiasasi perpengaruh tehadap pelaksanaan Good Corporate Governance. 3) Komite Audit berpengaruh terhadap pelaksanaan Good Corporate Governanc. 4) Audit Internal, Budaya Organisasi dan Komite Audit Informasi secara bersama-sama berpengaruh Terhadap Pelaksanan Good Corporate Govermance, Secara Bersama sama Integritas Audit Internal, Budaya Organisasi dan Komite Audit Mendukung Pelaksanan Good Corporate Govermance.Kata kunci : Audit internal, Budaya Organisasi, Komite Auditt , Good Corporate GovernanceABSTRACTThis study aims to examine the influence of internal audit, organizational culture, audit committee on the implementation of good corporate governance at PT Pos Indonesia Metro Branch. The type of research used in this research is quantitative. In this study, primary data was used through questionnaires and the sample population used was 66 employees in the company. The analytical tool used is multiple linear regression analysis using the IBM SPSS 22 application. The results of this study show: (1). Internal audit has an influence on the implementation of Good Corporate Governance. 2). Organizational Culture influences the implementation of Good Corporate Governance. 3) The Audit Committee influences the implementation of Good Corporate Governancec. 4) Internal Audit, Organizational Culture and Information Audit Committee jointly influence the Implementation of Good Corporate Governance, Together with the Internal Audit Integrity, Organizational Culture and the Audit Committee Support the Implementation of Good Corporate Governance.Keywords: Internal Audit, Organizational Culture, Audit Committee, Good Corporate Governance
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN MULTIMART (MM) SIMBAWARINGIN KECAMATAN TRIMURJO KABUPATEN LAMPUNG TENGAH Ari Setyawan, Rama Aditya; Hendri, Nedi; Suyanto, Suyanto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.799 KB) | DOI: 10.24127/exclusive.v1i1.1658

Abstract

Tujuan penelitian ini yaitu: untuk mengetahui pengaruh modal intelektual (human capital (X1), structural capital (X2), dan customer capital (X3)) terhadap kinerja perusahaan Mulimart (MM) Simbawaringin Kecamatan Trimurjo Kabupaten Lampung Tengah. Pada penelitian ini menggunakan pendekatan kuantitatif, dengan populasi dan sampel diambil dari seluruh karyawan Multimart Simbawaringin yakni sebanyak 29 karyawan. Adapun teknik analisa data yang akan dipakai untuk analisis yang digunakan yakni variable independent (HCE, SCE, dan CEE) dan dependent (kinerja perusahaan) yang diuji menggunakan uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi), analisis regresi, pengujian hipotesis (pengujian koefisiensi regresi simultan (uji F)). Hasil dari penelitian ini adalah nilai koefisien determinasi yang diperoleh berdasarkan perhitungan statistik menunjukkan nilai 0,162 (16,2%). Nilai ini menjelaskan bahwa perubahan – perubahan dalam variabel dependen, yaitu kinerja keuangan perusahaan pertambangan dan manufaktur, hanya dapat dijelaskan oleh perubahan – perubahan dalam modal intelektual dan ketiga komponennya sebesar 16,2%. Sementara 83,8% lainnya dijelaskan oleh faktor lain yang tidak dibahas dalam penelitian ini. Hasil pengujian yang telah dilakukan dengan teknik analisis regresi berganda secara parsial menunjukkan bahwa: (1) Human capital berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan. (2) Structural capital berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. (3) Customer capital walaupun menunjukkan arah koefisien positif namun tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan.
Co-Authors Achmad Sobirin, Achmad Adi Dharma Agung Pangestu, Putra Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anjelina, Kadek Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asrul Sani Astuti, Agnes Mei Aurely, Sekar Hardya Cahya, Nanang Nur Darmayanti, Elmira Febri DEWI WULANSARI Diana Puspita Dwi Budi Santoso Edi Kurniawan Ermalia, Elda Desi Febri Darmayanti, Elmira Feby Amara, Citra Restuadi Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Hidayatullah, Farid Husain, T Jawoto Nusantoro Kamala, Shafa Tasya Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova Lutviana, Yusri M. Ihsan Dacholfany Nirmala, Maya Dwi Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Padwa Sari, Gustin Padwasari, Gustin Putri, Mira Novianti Rahayu, Tri Suci Retnaning Rahayu, sri Rina Kurniawati Roisah Putri, Aulia Rosid, Andiana Santia, Tati Saputri, Anis Sari, Nawang Intang Septiani, Ana Septiani, Asih SRI RAHAYU Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Yeni Kurniawati, Yeni Yulita Zanaria, Yulita