Article Per Year (5 Year)
p-Index From 2020 - 2025
1.126
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Herry Goenawan Soedarsa
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Penerapan SAK-EMKM Pada UMKM Kedai Kangen Rasa Sufyan Edi Hartanto; Syamsu Rizal; Indrayenti Indrayenti; Herry Goenawan Soedarsa; Hepiana Patmarina; Farida Efriyanti
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3048

Abstract

Pertengahan tahun 2015, IAI mengembangkan pilar Standar Akuntansi Keuangan (SAK) menjadi lebih sederhana yaitu Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM). Berlakunya SAK-EMKM ini memberikan banyak kemudahan untuk perusahaan kecil seperti Usaha Mikro, Kecil dan Menengah (UMKM) dengan ketentuan pelaporan yang lebih kompleks. Penelitian ini untuk menganalisa pelaksanaan SAK EMKM dalam penyajian laporan keuangan pada UMKM. Penelitian ini memakai pendekatan deskriptif. Sumber informasi yang digunakan merupakan informasi primer serta informasi skunder. Teknis analisis yang digunakan yaitu reduksi informasi, penyajian data dan penarikan kesimpulan. Hasil penelitian ini UMKM belum menyusun laporan keuangan sesuai dengan SAK EMKM.
ANALYSIS OF FACTORS THAT INFLUENCE CONSUMER DECISIONS IN PURCHASING PRODUCTS ONLINE AT SHOPEE (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY) Chelsea Natalia Pohan; Herry Goenawan Soedarsa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.188

Abstract

The e-commerce industry is now growing rapidly in Indonesia. This is reinforced by the number of e-commerce that now dominates the Indonesian market. The large number of e-commerce in Indonesia means that consumer shopping habits have changed in this digital era and globalization. The purpose of this study is to determine the influence of cultural factors and social factors on consumer decisions in purchasing products online at Shopee. The research method used is quantitative research that uses quantitative and statistical data analysis techniques, with the main aim of testing hypotheses that have been determined by using multiple Linear Regression Test, Determination Coefficient Test, T Test, and F Test. The population and sample are students of the Faculty of Economics and Business, Bandar Lampung University, totaling 100 people. Based on the results of the study, it shows that cultural factors and social factors have a positive and significant influence on product purchase decisions online at Shopee. This shows that cultural factors and social factors simultaneously influence purchasing decisions.
FACTORS INFLUENCING PURCHASING DECISIONS ON NIKE SHOES (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY) Refael Gustiawan; Herry Goenawan Soedarsa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.205

Abstract

The shoe market is currently experiencing increased competition. Each brand creates high-quality sneakers. The shoe brand "NIKE" is very popular. The purpose of this study showed the impact of motivational and perceptual variables on Nike shoe purchases. The analysis in this study is quantitative and descriptive. 100 students of the Faculty of Economics and Business, Bandar Lampung University were selected as research samples. Data collection techniques using questionnaires use multiple linear regression to test the data collected. The results of the study concluded that the decision to buy Nike shoes was significantly influenced by motivational variables. In addition, Nike shoe purchase decisions are significantly influenced by perceptual variables. And overall, it can be concluded that the decision to buy Nike shoes is influenced by both variables, namely motivation and perception.
FACTORS AFFECTING THE WELFARE OF ONLINE DRIVERS IN BANDAR LAMPUNG CITY Teguh Santoso; Herry Goenawan Soedarsa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.233

Abstract

This study aims to identify the influence of online transportation factors and strategy factors on the welfare of online drivers in the city of Bandar Lampung. This study used quantitative methods using a sample of 100 respondents. The analysis techniques used in this study are validity tests and reliability tests, classical assumption tests, multiple liner regression tests, hypothesis tests and determination coefficient tests, data processed using the IBM SPSS 25 application (2023). Based on the results obtained in this study that online transportation has a positive and significant effect on driver welfare, strategies have a positive and significant effect on driver welfare. Then together online transportation and strategies have a positive and significant effect on the welfare of drivers. Online transportation and strategies can be an effective approach for drivers to meet their welfare. With increasingly fierce driver competition, this research can be a place for drivers to be able to fulfill their welfare.
FACTORS OF COMPETITIVE ADVANTAGE STRATEGY OF CAFE BUSINESS IN BANDAR LAMPUNG (STUDY ON DOESOEN CAFE BANDAR LAMPUNG) Marcelina Shinta Wining Putri; Herry Goenawan Soedarsa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.253

Abstract

The purpose of this study is to identify strategic factors that are strengths, weaknesses, opportunities, and threats owned by Café Doesoen in Bandar Lampung. This is used as a basis for formulating internal and external environment analysis to develop appropriate competitive advantage strategies, using SWOT (Strength, Weakness, Opportunities, Threats) analysis techniques. Through analysis using this strategy provides an overview of how Doesoen Cafe can improve its competitiveness in the market segment of Bandar Lampung City. This research contributes to enriching the literature on competitive advantage strategies in the café industry, especially in Bandar Lampung City. In addition, the findings from this study can also provide valuable insights for other café business owners to develop effective strategies in the face of increasingly competitive competition.
ANALYSIS OF ZIGGY CONSTRUCTION'S MARKETING STRATEGY IN COMPETING WITH OTHER COMPETITORS Mutia Salsa Billa; Herry Goenawan Soedarsa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.328

Abstract

The purpose of this study is to study marketing strategies used by Ziggy Construction in the face of competitiveness against other competitors. This research uses a mixed method, or a combination of two research methods simultaneously both quantitative and qualitative. Mixed method is intended to obtain more valid, reliable, and objective data. This research is descriptive following the process of data collection, writing, and explanation. This study used data collection techniques based on field research. Based on the results that have been described, Ziggy Construction uses the SWOT analysis method with IFAS and EFAS and the matrix diagram obtained is in quadrant 1 (one) meaning that the right strategy in the quadrant is an aggressive growth policy (Growth Oriented). The conclusion that can be drawn in this study is the marketing strategy used by Ziggy Construction in facing competitiveness against other competitors, namely by utilizing social media as a promotional event to introduce services to consumers, utilizing technology to manage financial statements to be more efficient and accurate, providing the best service to consumers to be more satisfied, and providing prices that are relatively cheaper than other competitors.
INFLUENCING FACTORS INVESTMENT DECISION IN GENERATION Z (CASE STUDY ON FEB BANDAR LAMPUNG UNIVERSITY STUDENTS) Clarissa Tiara Putri; Herry Goenawan Soedarsa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.186

Abstract

Finance has now become one of the most important livelihood goals for everyone, and to meet daily needs, everyone needs money. Investing is one way to allocate capital for future profits. Investment decisions are influenced by various factors. The aim of this research is to find out and analyze the factors that influence investment decisions in Gen-Z. The population in this study were active undergraduate students at the Faculty of Economics and Business, Bandar Lampung University. Sampling used a purposive sampling method with the criteria of having made an investment, with a sample size of 100 people. This study uses Multiple Linear Regression analysis and uses the SPSS 26 application to process the data. The results obtained are that rational and irrational attitudes have a positive and significant partial or simultaneous effect on investment decisions. These results show that undergraduate students at the Faculty of Economics and Business, Bandar Lampung University, as Gen-Z, already have a good understanding of financial literacy, and have self-confidence based on their skills and knowledge, so they are confident that their investments will meet expectations.
Co-Authors Chelsea Natalia Pohan Clarissa Tiara Putri Farida Efriyanti Hepiana Patmarina Indrayenti Indrayenti Marcelina Shinta Wining Putri Mutia Salsa Billa Refael Gustiawan Sufyan Edi Hartanto Syamsu Rizal Teguh Santoso