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Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi dalam Sistem Akuntansi Keuangan di Pemerintah Daerah Kota Metro : (Studi Kasus pada SKPD Pemerintah Kota Metro) Rohman, Fatur; Yulita Zanaria; Ardiansyah Japlani
Oikonomia Vol 2 No 1 (2024): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i1.48

Abstract

Penelitian ini untuk menemukan bukti empris pengaruh komitmen organisasi dan kompetensi sumber daya manusia terhadap pemanfaatan teknologi informasi pada satuan kerja perangkat daerah (SKPD) kota metro. Penelitian di lakukan pada satuan kerja perangkat daerah (SKPD) kota metro dengan jumlah sampel 40 orang responden. Pengambilan sampel menggunakan teknik purposive sampling, dan teknik pengambilan data dengan menggunakan kuisioner. Teknik analisis data dengan menggunakan analisis korelasi pearson product moment dan regresi berganda menggunakan aplikasi SPSS. Hasil penelitian menyimpulkan : (1) Komitmen organisasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah kota metro; (2) Kompetensi sumber daya manusia berpenaruh terhadap kualitas laporan keuangan pemerintah daerah kota metro; (3) Pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah kota metro.
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL MENGGUNAKAN METODE INDEKS TUNGGAL PADA SAHAM LQ 45 (Pada Bursa Efek Indonesia Periode Februari 2019 – Juli 2021) Japlani, Ardiansyah; Febriyanto, Febriyanto; Ramadani, Nurul Dewi
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 7, No 1 (2024): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v7i1.2224

Abstract

This study aims to apply the Single Index method in the formation of an optimal portfolio of stocks that are continuously included in the LQ-45 Index category on the Indonesia Stock Exchange for the period of February 2019 – July 2021. The selection of data samples was carried out by purposive sampling. The analysis technique used is quantitative descriptive analysis. Based on the calculations of the 20 stock samples studied, it was selected using the Single Index method so that 10 stock stocks were obtained that could form an optimal portfolio with their respective proportions, namely: Unilever Indonesia Tbk (UNVR) by 41.62%, H.M Sampoerna Tbk (HMSP) by 14.80%, XL Axiata Tbk (EXCL) at 9.41%, Astra International Tbk (ASII) at 9.47%, AKR Corporindo Tbk (AKRA) at 7.81%, Bumi Serpong Damai Tbk (BSDE) at 6.30%, Indah Kiat Pulp & Paper Tbk (INKP) at 3.48%, Bank Negara Indonesia (Persero) Tbk (BBNI) at 4.49%, Bank Tabungan Indonesia (Persero) Tbk (BBTN) at 1.65%, and PP (Persero) Tbk (PPTP) at 0.98%. Based on the optimal portfolio formed, the expected return is -1.83%. And the risk that must be faced from the return of investment in the portfolio is 1.57%.Penelitian ini bertujuan untuk menerapkan metode Indeks Tunggal dalam pembentukan portofolio optimal saham-saham yang kontinu masuk kategori Indeks LQ-45 di Bursa Efek Indonesia periode Februari 2019 –  Juli 2021. Pemilihan sampel data dilakukan secara purposive sampling.Teknik analisis yang digunakan adalah analisis deskriptif kuantitatif.Berdasarkan perhitungan dari 20  sampel saham yang diteliti tersebut diseleksi menggunakan metode Indeks Tunggal sehingga diperoleh 10 saham saham yang dapat membentuk portofolio optimal dengan proporsi masing-masing, yaitu : Unilever Indonesia Tbk (UNVR) sebesar 41.62%, H.M Sampoerna Tbk (HMSP) sebesar 14.80%, XL Axiata Tbk (EXCL) sebesar 9,41%, Astra International Tbk (ASII) sebesar 9,47%, AKR Corporindo Tbk (AKRA) sebesar 7,81%, Bumi Serpong Damai Tbk (BSDE) sebesar 6,30%, Indah Kiat Pulp & Paper Tbk (INKP) sebesar 3,48%, Bank Negara Indonesia (Persero) Tbk (BBNI) sebesar 4,49%, Bank Tabungan Indonesia (Persero) Tbk (BBTN) sebesar 1,65% , dan PP (Persero) Tbk  (PPTP) sebesar 0,98%. Berdasarkan portofolio optimal yang terbentuk maka return ekspektasinya adalah sebesar -1.83% .Dan risiko yang harus dihadapi dari hasil investasi pada portofolio tersebut adalah sebesar 1.57%. Kata Kunci :  indeks LQ 45, Metode indeks tunggal, portofolio optimal
The Moderating Role of Islamic Financing Access in the Impact of Islamic Financial Knowledge and Financial Confidence on Financial Well-being among MSME Owners Febriyanto, Febriyanto; Pariyanti, Eka; Japlani, Ardiansyah; Rinnanik, Rinnanik
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.22164

Abstract

Research aims: This study aims to explore the relationship between Islamic financial knowledge, financial confidence, and financial well-being, with access to Islamic financing as a moderating variable, specifically targeting MSME owners in Lampung Province, Indonesia.Design/Methodology/Approach: Data was collected from MSME owners through surveys in Lampung Province, Indonesia. The study employed Jeffreys's Amazing Statistics Program (JASP) for data analysis, examining correlations between variables and assessing moderation effects.Research findings: The findings reveal positive correlations between Islamic financial knowledge, financial confidence, and financial well-being among MSME owners in Lampung Province, Indonesia. Additionally, access to Islamic financing was found to positively moderate the relationship between Islamic financial knowledge, financial confidence, and financial well-being.Theoretical Contribution/Originality: This research contributes to the existing literature by filling a gap and offering fresh insights into the factors influencing financial well-being among MSME owners, particularly within the context of Islamic finance. By uncovering the mechanisms underlying financial well-being in this demographic, it advances knowledge in the field.Practitioners/Policy Implications: Practitioners can develop targeted financial literacy programs and innovative financing products for MSME owners. Policymakers can streamline regulations and incentivize financial institutions to expand Islamic financing options, promoting financial inclusion and sustainable MSME growth in Lampung Province and beyond.Research Limitations/Implications: Despite its contributions, this study has limitations that should be acknowledged. The findings are based on data collected from MSME owners in Lampung Province, Indonesia, which may limit the generalizability of the results. Future research could expand the sample size and geographical scope to enhance the external validity of the findings.
Analisis Pengaruh Pengumuman Kenaikan Harga Bahan Bakar Minyak Terhadap Reaksi Pasar Modal Pada Harga Saham Perusahaan Sub-Sektor Transportasi Tahun 2022 Hidayat, Margin; Ardiansyah Japlani; Deny Edy Widodo
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 1 (2025): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i1.4322

Abstract

The increasing demand for a stock, the greater the effect on the trading volume of the stock, so that price fluctuations can occur which can increase stock prices and also the stock returns obtained. This study aims to determine whether there is an influence of abnormal returns before and after announcement of the increase in the price of fuel oil (BBM) in Indonesia on the reaction of the Indonesian capital market in the transportation sub-sector and to find out whether there is an effect of trading volume activity before and after the announcement of the increase in the price of fuel oil (BBM) in Indonesia on the reaction of the Indonesian capital market in the sub-sector transportation. The research method used is quantitative. The data taken is secondary data with the company as a sample of the transportation sub-sector company. Data analysis using Paired sample T-test. The results of the study show that 1. There is no significant abnormal return and no effect before and after the announcement of the fuel increase on the reaction of the Indonesian capital market in the transportation sub-sector. 2. There was significant trading volume activity on the days surrounding the announcement. There was no effect of trading volume activity before and after the announcement of the increase in fuel prices on the reaction of the Indonesian capital market on sub-transportation.
Analisis Kinerja Keuangan Dana Desa Di Desa Kerinjing Kecamatan Rajabasa Kabupaten Lampung Selatan Syahriza, Ridhal Rhesa; Febriyanto; Ardiansyah Japlani
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 1 (2025): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i1.4325

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Village funds must be managed in a transparent, accountable and accountable manner so as to create democratic, trustworthy and credible governance. This study aims to evaluate how village financial management in Kerinjing Village, Rajabasa District, South Lampung Regency is in accordance with the principles of transparency, accountability, participation and is carried out in an orderly and budgetary manner. The research method used was descriptive quantitative research. The subjects in this study were village heads, village secretaries, chiefs and chiefs of staff as executors of village fund management tasks in Kerinjing village, Rajabasa sub-district, South Lampung district. Data from interviews and observations were then recorded and collected so that they became a field note and then used for research results and calculated using the Independence Ratio, Effectiveness Ratio, Efficiency Ratio and presenting the data in the form of a schematic, as well as in the form of a narrative. The results of the study show that the financial performance of Kerinjing Village, Rajabasa District, South Lampung Regency for the 2020-2021 fiscal year, seen from the aspect ratio of village independence, is relatively low with an average value of 3.2% , and seen from the Financial Efficiency Ratio of the village of Kerinjing for 2020-2021 it is categorized as less efficient.
ANALISIS GERAKAN BDS (BOIKOT, DIVESTASI, DAN SANKSI) TERHADAP REAKSI PASAR MODAL PADA PERUSAHAAN YANG TERLIBAT ISU KONTROVERSIAL ISRAEL Zuhroh, Zerina Amalia; Japlani, Ardiansyah; Ali, Karnila
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 1 (2025): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i1.2601

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Gerakan BDS terhadap perusahaan yang terafiliasi dengan Israel menarik perhatian pasar saham, terutama setelah terbitnya Fatwa MUI No. 83 Tahun 2023 tentang Dukungan Hukum terhadap Perjuangan Palestina. Penelitian ini bertujuan untuk menganalisis reaksi pasar saham dengan menggunakan abnormal return dan trading volume aktivitas saham sebelum dan sesudah peristiwa tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode event study. Sampel penelitian terdiri dari 6 perusahaan yang terafiliasi dengan Israel dengan periode pengamatan selama 31 hari, yaitu 15 hari sebelum, hari peristiwa, dan 15 hari sesudah aksi boikot. Teknik analisis data meliputi uji normalitas Shapiro-Wilk dan uji beda Paired Sample T-Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada abnormal return maupun trading volume aktivitas saham sebelum dan sesudah peristiwa. Temuan ini mengindikasikan bahwa gerakan BDS tidak memberikan perbedaan yang signifikan terhadap reaksi pasar modal pada perusahaan yang terafiliasi dengan Israel.Gerakan BDS terhadap perusahaan yang terafiliasi dengan Israel menarik perhatian pasar saham, terutama setelah dikeluarkannya Fatwa MUI No. 83 Tahun 2023 tentang Dukungan Hukum untuk Perjuangan Palestina. Penelitian ini bertujuan untuk menganalisis reaksi pasar saham dengan menggunakan abnormal return dan trading volume aktivitas saham sebelum dan sesudah peristiwa tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode event study. Sampel penelitian terdiri dari 6 perusahaan yang terafiliasi dengan Israel dengan periode observasi selama 31 hari, yaitu 15 hari sebelum, hari terjadinya peristiwa, dan 15 hari setelah terjadinya boikot. Teknik analisis data meliputi uji normalitas Shapiro-Wilk dan Paired Sample T-Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada abnormal return maupun trading volume aktivitas saham sebelum dan sesudah terjadinya peristiwa. Temuan tersebut menunjukkan bahwa gerakan BDS tidak memberikan perbedaan yang signifikan terhadap reaksi pasar modal pada perusahaan yang terafiliasi dengan Israel.
Pengaruh Intellectual Capital Terhadap Activity Ratio Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Maharani, Nur; Japlani, Ardiansyah; Ali, Karnila
Jurnal Ekonomi, Akutansi dan Organisasi Vol. 1 No. 2 (2023): Edisi Bulan Desember 2023
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/ektasi.v1i2.867

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Analisis rasio aktivitas diperlukan suatu perusahaan yang menghasilkan barang ataupun jasa, karena untuk menilai apakah efesiensi pengelolaan perusahaan sudah berjalan dengan baik atau belum. Demi mempertahankan kelangsungan usaha maupun meningkatkan daya saing. Karena pada kenyataannya masih banyak perusahaan yang memiliki banyak sumber daya, tetapi masih belum bisa mengelola perusahaan dengan baik dan efisien, hal itu mengakibatkan kinerja perusahaan terhambat optimalisasinya dan menjadi salah satu indikasinya masih ada kendala atau hambatan dalam mencapai tujuan perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia, dengan mengambil data laporan keuangan melalui website resmi www.idx.co.id. Pengambilan data dilakukan pada bulan Maret 2022 hingga selesai penyusunan laporan penelitian. Teknik analisis dalam penelitian ini dengan menggunakan uji regresi linear berganda dengan bantuan aplikasi Eviews versi 10. Dari hasil penelitian dapat disimpulkan bahwa Value added Capital employed (VACA), Value added Human capital (VAHU) dan Structural capital Value added (STVA) secara bersama-sama berpengaruh terhadap Activity Rasio Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang terdaftar di BEI periode 2017-2020
Pemberdayaan IRT Geblek di Kelurahan Trimurjo melalui Digitalisasi dan Peningkatan Kualitas Produk untuk Kemandirian Ekonomi dan Ketahanan Pangan Lokal Dani Anggoro; Karnila Ali; Ardiansyah Japlani
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2723

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Geblek Mbak Sun Home Industry (IRT) in Trimurjo Village processes cassava into geblek, a traditional Yogyakarta delicacy popular in Lampung. This enterprise employs 20 workers with an average daily production of 200 kg of cassava. However, it faces several challenges, including limited product shelf life, lack of flavor innovation, simple financial recording, absence of standardized operating procedures (SOP), limited access to clean water, and restricted marketing reach. The Community Service Program (PkM) was implemented through observation, socialization, product and packaging innovation training, financial and SOP training, digital marketing training, technology adoption, and mentoring. The results showed improvements in product shelf life through vacuum sealer technology, development of two new product flavors, adoption of digital financial recording, establishment of production SOPs, digital marketing through WhatsApp Business, Marketplace, and website platforms, as well as market expansion with increased sales beyond the Trimurjo area
ANALISIS DISHARMONISASI ANTARA ASSET FINANCING SERTA KEBIJAKAN PENGELOLAAN INDUSTRI PERTAMBANGAN TERHADAP PDRB DI PROVINSI LAMPUNG Suwarto, Suwarto; Japlani, Ardiansyah; Monaitaria, Abi Melin
Jurnal Sekretari Universitas Pamulang Vol. 8 No. 1 (2021): JURNAL SEKRETARI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v8i1.9714

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ABSTRAK Dalam rangka memanfaatkan kekayaan sumber daya alam tentunya diperlukan modal sebagai modal khususnya dari perbankan melalui asset financing. Penelitian ini bertujuan untuk mengetahui dan menganalisis. analisis disharmonisasi antara asset financing, kebijakan pengelolaan industri pertambangan terhadap PDRB di Lampung. Pembiayaan modal kerja dan pembiayaan investasi digunakan sebagai variabel independen. Sedangkan, dampak kebijakan kebijakan pengelolaan industri pertambangan menggunakan variabel dummy. Variabel independen dan variabel dummy tersebut dihubungkan dengan variabel dependen yaitu PDRB menggunakan metode regresi data panel dengan model Random Effect(REM) di Lampung. Hasil penelitian menunjukkan bahwa asset financing berpengaruh positif terhadap pertumbuhan ekonomi di Lampung, namun hanya pembiayaan modal kerja yang berpengaruh signifikan. Sementara itu, kebijakan kebijakan pengelolaan industri pertambangan terbukti memberikan pengaruh positif dan signifikan terhadap pertumbuhan ekonomi Lampung. Hasil penelitian ini diharapkan dapat bermanfaat bagi industri, pemerintah maupun regulator sebagai bahan evaluasi mengenai pengaruh asset financing dan kebijakan pengelolaan industri pertambangan terhadap PDRB provinsi Lampung. Kata kunci: Asset Financing, Kebijakan Pengelolaan Industri, PDRB, Lampung  ABSTRACT In order to utilize the wealth of natural resources, of course, capital is needed as capital, especially from banks through asset financing. This study aims to determine and analyze. analysis of disharmony between asset financing, mining industry management policies against GDP in Lampung. Working capital financing and investment financing are used as independent variables. Meanwhile, the impact of the mining industry management policy uses a dummy variable. The independent variables and dummy variables are associated with the dependent variable, namely GRDP using the panel data regression method with the Random Effect (REM) model in Lampung. The results showed that asset financing had a positive effect on economic growth in Lampung, but only working capital financing had a significant effect. Meanwhile, the mining industry management policy has proven to have a positive and significant impact on Lampung's economic growth. The results of this study are expected to be useful for industry, government and regulators as an evaluation of the effect of asset financing and mining industry management policies on PDRB in Lampung province. Keywords: Asset Financing, Industrial Management Policy, GRDP, Lampung
Penguatan Kewirausahaan Sosial dalam Pelaku UMKM: Integrasi Teknik Sipil dan Konseling untuk Pengelolaan Sumber Daya Alam Japlani, Ardiansyah; Rolia, Eva; Faliyanti, Eva; Pranoto, Hadi; Dharmawan, Dharmawan; Rosid, Andiana; Norenza, Jessica; Pangestu, Aulia
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4300

Abstract

This community service program aimed to enhance the capacity of Small and Medium Enterprise (SME) actors in Kelurahan Iringmulyo, focusing on the development of social entrepreneurship based on natural resource management and clean water management. The program combined interdisciplinary expertise in social entrepreneurship, civil engineering (water management), and counseling to provide a holistic approach to capacity building. The activities included training on social entrepreneurship, practical techniques for sustainable water management, and counseling sessions aimed at improving teamwork and entrepreneurial motivation. A total of 15 participants from the local SME community were involved in the program. Pre- and post-test evaluations showed a significant increase in participants' understanding of social entrepreneurship and water management, with an average improvement of 35% and 40%, respectively. The counseling sessions also had a positive impact on the participants’ teamwork and motivation, with 85% of participants reporting increased confidence and a better understanding of the importance of collaboration in managing social enterprises. The program demonstrated positive results in empowering the participants by enhancing their entrepreneurial skills and providing them with the tools to manage natural resources efficiently. The ongoing mentoring and collaboration with external partners will ensure the sustainability of the knowledge and skills acquired during the program, contributing to the long-term development of the community. Overall, this initiative successfully equipped the SME actors with the necessary knowledge and motivation to manage socially impactful businesses and address local environmental challenges.
Co-Authors Abi Melin Monaitaria Alfandi, Ashari Mahendra Ali, Karnila Almutsiroh, Lutfi Alvan Pranata Saputra Ananta, Vicky Reynaldi Andriano, Dendy Anggela, Dhea Ayu Aninda Amelia Anisa Viatri Dewi Anita, Ria Dani Anggoro Dendy Andriano Deny Edy Widodo Dharmawan Dharmawan, Dharmawan Dicky Firmansyah Diky Rahmat Santoso Dupri, Muhammad Demsi Dwi yuliani Eka Pariyanti Eva Faliyanti Eva Purnamasari Fahmi Andi Ningrum Fariz Rubihatlan Febiyanto Febria Ayu Puspita Ningrum Febriyanto Febriyanto Febriyanto Firdha Amalia Fitri Palupi Kusumawati Fitriani Fitriani Fredyana Natria Anggraini Hadi Pranoto Haryono, Yordan Hidayat, Margin Ines Monica Rani Ismaya, Lulut istiqomah istiqomah Jawoto Nusantoro Juriyana Susanti Kurniadi, Panji Lianti, Novi Maharani, Nur Meilis Sartika Mohammad Nurokim Monaitaria, Abi Melin Muhammad Iqbal Bayhaqi Mulyawan, Dian Mursila Hanum Naelia Zaini Nedi Hendri Nedi Hendri, Nedi Nina Lelawati Nina Lelawati Norenza, Jessica Nurris Septa Pratama, Nurris Septa Pangestu, Aulia Paramita Citra Abadi Pertiwi, Nabila Citra Prabowo, Bob Ardi Purwaningsih, Rateh Ramadani, Nurul Dewi Ramadhan, Ari Taliq Refiana, Eva Rendi Fedias Saputra Rinnanik, Rinnanik Rohman, Fatur Rolia, Eva Rosid, Andiana Saputra, Alvan Pranata Saputra, Rendi Fedias Selamet Fuadi Septiana, Nani Siswoyo, Slamet Tedy SITI MUDAWAMAH Sri Retnaning Rahayu Suhada, Bambang Suharto Suharto Suryadi Suryadi Suryadi Suryadi Suryadi Suryadi Susilowati, Endang Tri Suwarto Suwarto Suwarto Suwarto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Syahriza, Ridhal Rhesa Windi Larasati Yateno Yateno Yenca Tasya Vara Renca Yordan Haryono Yulita Zanaria, Yulita Zuhroh, Zerina Amalia