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All Journal ETIKONOMI JURNAL ECONOMIA Jurnal Ekonomi Kuantitatif Terapan Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance Jurnal Ekonomi Kuantitatif Terapan Proceeding International Annual Conference Economics, Management, Business, and Accounting
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FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Lucky Nugroho; Siti Nurrohmah; Lawe Anasta
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 2, No 2 (2018): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.292 KB) | DOI: 10.32897/jsikap.v2i2.79

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress, profitabilitas, leverage, likuiditas dan ukuran perusahaan pada opini audit going concern. Penelitian ini dilakukan pada Bursa Efek Indonesia (BEI) dengan melakukan akses pada situs www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 78 perusahaan dengan pengamatan selama 6 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 390 sampel. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil Financial Distress berpengaruh negatif pada opini audit going concern, leverage berpengaruh negatif terhadap opini audit going concern, sedangkan profitabilitas, likuiditas dan ukuran perusahaan  tidak berpengaruh signifikan terhadap opini audit going concern.
PENGARUH MANAJEMEN BANK INDUK, KUALITAS ASET, DAN EFISIENSI TERHADAP STABILITAS BANK SYARIAH DI INDONESIA (PERIODE TAHUN 2013-2017) Lucky Nugroho; Nurul Anisa
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 2 (2018)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.36 KB) | DOI: 10.35314/inovbiz.v6i2.833

Abstract

This study aims to determine the effect of parent bank management, asset quality, and efficiency on the stability of Islamic banks. The method used in this study is a quantitative method using multiple linear regression analysis and using spss 23. Statistical software The population in this study are Islamic commercial banks (BUS) that are registered with Bank Indonesia (BI) and the Financial Services Authority (OJK) from 2013 to 2017. Furthermore, Islamic commercial banks continuously and regularly present annual financial reports for the period 2013-2017 and are sampled in this study. The number of samples in this study was 9 Islamic banks with five years of observation as many as 45 samples. Based on the results of the study showed that the management of the parent bank proxied by the directors and commissioners had a significant effect on the stability of Islamic banks due to the many sharia bank directors and commissioners who came from the parent bank which conventional banks had more experience in managing banks. Whereas for asset quality and efficiency variables that are proxied by NPF ratio and BOPO ratio there is no significant effect.
Pentingnya Opini Audit Going Concern dan Determinasinya Medianto Suryo; Erik Nugraha; Lucky Nugroho
Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 2 (2019)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.456 KB) | DOI: 10.35314/inovbiz.v7i2.1164

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh dari audit tenure, debt default dan opini audit tahun sebelumnya terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Selanjutnya variabel audit tenure, debt default dan opini audit tahun sebelumnya merupakan variabel independen, sedangkan variabel opini audit going concern sebagai variabel independen. Sampel yang digunakan pada penelitian ini sebanyak 31 perusahaan manufaktur selama 5 tahun periode pengamatan sehingga diperoleh 155 sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder dan teknik pemilihan sampel dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan tingkat signifikansi 5%. Hasil pengujian hipotesis menunjukkan bahwa secara simultan variabel audit tenure, debt default dan opini audit tahun sebelumnya berpengaruh terhadap penerimaan opini audit going concern sebesar 61,7%. Secara parsial variabel audit tenure, debt default dan opini audit tahun sebelumnya tidak memiliki pengaruh terhadap penerimaan opini audit going concern.
ANALISA PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI TAHUN 2012-2017 Lucky Nugroho; Evi Aryani; Akhmad Amien Mastur
Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 1 (2019)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.912 KB) | DOI: 10.35314/inovbiz.v7i1.975

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh dari perputaran kas dan perputaran piutang terhadap profitabilitas atau return on asset (ROA). Jenis penelitian ini adalah penelitian kausal komparatif dengan pendekatan kuantitatif. Pengambilan sampel dengan menggunakan teknik purposive sampling yang berjumlah 20 perusahaan dari perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada periode tahun 2012-2017 sehingga total sampel pada penelitian ini berjumlah 120. Metode analisa data yang digunakan adalah menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Perputaran Kas berpengaruh positif dan signifikan terhadap ROA. Sedangkan Perputaran Piutang berpengaruh negatif dan tidak signifikan terhadap ROA. Dengan demikian manajemen perusahaan untuk meningkatkan profitabilitas (ROA) harus mampu mengelola perputaran kasnya agar likuiditas dari perusahaan dapat terjaga dengan baik. Selain itu walaupun perputaran piutang dalam penelitian ini berpengaruh negati tidak signifikan, akan tetapi manajemen perusahaan juga harus memberikan perhatian agar piutang yang dimiliki perusahaan memiliki kualitas yang baik agar tidak berdampak terhadap menurunnya profit perusahaan.
PENGARUH GOOD CORPORATE GOVERNANCE DAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP STABILITAS KEUANGAN BANK UMUM SYARIAH DI INDONESIA TAHUN 2012-2017 Lucky Nugroho; Herda Nezzim Bararah
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 2 (2018)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.897 KB) | DOI: 10.35314/inovbiz.v6i2.852

Abstract

This study aims to determine the impact or influence of good corporate governance and efficiency, which in this case the proxy by the ratio of operational costs and operating income to the financial stability of sharia commercial banks. The method in this research is a literature review or conceptual paper. Based on the results and review literature, it is known that the financial stability of sharia banks is a significant factor in maintaining reputation. Good corporate governance, operational costs, and operating income (BOPO) are factors that can support the financial stability of sharia commercial banks and in this study measured by Z-score. Therefore, financial stability in sharia banks should be the focus of the management of sharia commercial banks.
Indonesia Islamic Bank Profitability 2010-2017 Lucky Nugroho; Ahmad Badawi; Nurul Hidayah
Shirkah: Journal of Economics and Business Vol. 4 No. 1 (2019)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.989 KB) | DOI: 10.22515/shirkah.v4i1.240

Abstract

This study proposes to determine the board management structure, bad debt, and efficiency of the profitability of the Islamic banks during 2007-2017 period. The quantitative data has been analyzed by using multiple regression analysis to determine the effect of independent variables on the variable dependent. Furthermore, the statistic tools used in the data process is Stata version 13. This study shows that the board of directors of the parent bank has a negative and significant influence on profitability. The problem financing has a negative and significant effect on profitability. Likewise, the ratio of operational costs also has a negative and significant effect on profitability. Thus, the existence of a parent bank's board of management to improve the performance of Islamic banks needs to be considered because it has not been able to provide an optimal contribution. In addition, the significant amount of financing quality and the use of inefficient operational costs have been a problem of improving profits from Islamic banks. Keywords: parent bank, bad debt, efficiency, profitability, Islamic banks
FISCAL REGENCY AND CITY CAPACITY IN EAST KALIMANTAN IN THE ERA OF REGIONAL AUTONOMY Soeharjoto Soeharjoto; Debble Aryani Tribudhi; Lucky Nugroho
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.973

Abstract

This study aims to determine the fiscal decentralization capacity of regencies and cities in East Kalimantan Province by referring to the map of blood financial capability using share index and growth indicators,regional decentralization indices, and regional independence index. The results of the City of Balikpapan, Samarinda City, Bontang City, and Berau Regency are areas that can be considered feasible in the implementation of fiscal autonomy. Other regions are not feasible. In fact, in the long run, there will be obstacles because regions that are considered worthy of fiscal autonomy rely on non-renewable natural resources, so that human resource development is needed to be able to move into the natural resource processing sector that can be updated and services.
PORTRAIT OF ECONOMIC POTENTIAL IN BADUNG REGENCY, BALI Soeharjoto Soekapdjo; Debbie Aryani Tribudhi; Dini Hariyanti; Lucky Nugroho; Roikhan Machamad Aziz
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2634

Abstract

Successful of regional development is inseparable from region ability in exploring and developing its economic potential. Economic potential is dynamic according to the conditions. Aims of this study is to find out Badung regency economic potential in 2011-2018. Data comes from Central Bureau of Statistics of Bali province and Badung regency, using location quotient, Dynamic Location Quotient, Klassen Typology and Shift Share method. Result of this analysis is Badung regency has economic potential to be developed into a locomotive of regional development in the real estate sector that has become the base sector, superior, and due to its location, then followed by the agricultural, forestry, and fishery sectors that have become the base sector, developing, and due to its location. This sector needs to be supported by synergistic policies in order to provide multiplier effect in other sectors.
Discourses of Islamic Performance Ratio Based on Tawhid String Relationship Lucky Nugroho; Tatik Mariyanti
Journal of Islamic Economics and Social Science (JIESS) Vol 2, No 1 (2021)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.768 KB) | DOI: 10.22441/jiess.2021.v2i1.005

Abstract

This conceptual review aims to analyze the performance measurement of Islamic banks based on sharia principles using the Tawhid String Relationship (TSR) concept. The method used is descriptive and qualitative, where the data sources from previous studies in the form of journals and books related to the research topic. Therefore, the formulation of the problem in this conceptual review consists of research questions as follows: (i) How should the performance of Islamic banks be based on the perspective of the Tawhid String Relationship (TSR)?; (ii) How is the implementation of the TSR concept on the performance of Islamic banks?; (iii) What is the role of the government in supporting to achieve of excellence Islamic bank performance?. The study results are that Islamic banks based on TSR have four crucial pillars: spiritual aspects, financial aspects, social aspects, and environmental aspects. Furthermore, based on this, the performance measurement of Islamic banks needs to be equipped with an Islamic Performance Ratio (IPR). Further,  the government also has a significant role in improving the performance achievemnet of Islamic banks through policies that support increasing market share, such as converting state-owned conventional banks into Islamic banks. The outcome of this research is to provide information to stakeholders of Islamic banks to use an additional ratio, namely IPR, to measure the performance of Islamic banks. 
Discourses of Muslim-Friendly Tourism (Indonesia Empirical Cases) Febrina Mahliza; Lucky Nugroho; Yananto Mihadi Putra; Erik Nugraha; Wiwin Sukiati
Journal of Islamic Economics and Social Science (JIESS) Vol 2, No 1 (2021)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.311 KB) | DOI: 10.22441/jiess.2021.v2i1.006

Abstract

The tourism sector in the period before the Covid-19 Pandemic contributed significantly to the country's revenues. In addition, as a country with the largest Muslim population in the world, Indonesia has the potential to develop Muslim-friendly tourism. Furthermore, the Indonesian government plans to make Indonesia the center of the world's Islamic economic and financial ecosystem. Therefore, this conceptual paper aims to know the concepts and services of Muslim-friendly tourism in Indonesia. The methods used using qualitative methods derived from research and scientific articles related to research questions are as follows: (i) i) How is the concept of Muslim-friendly tourism?; (ii) How to tour Muslim-friendly services?. The result of this conceptual paper is the concept of Muslim-friendly tourism and its implementation strategy. The implication of this research is to provide scientific characteristics both for academics and practitioners in tourism
Co-Authors Abd. Akram H Abdullah, Baihaki Achmad Jamil Ade Maharini Adiandari Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apriliani, Nailah Arief Bowo Prayoga Kasmo Arnaz, Mokhamad Afrizal Aspar, Muhammad Audita Setiawan Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Daito, Apollo Daru Asih Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Endrianto, Fauzy Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah, Ulfah Nurillahi Febrina Mahliza Febyola Mellin Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitra Roman Cahaya Fitri Indriawati Fitriana, Ade Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Harry Suharman Haura Hazimah Melzatia Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Ibrahim Musa Gani Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Ishak, Budhi Pribadhi Islami, Wardah Istianah Istianah Istianingsih Istianingsih, Istianingsih J Ferdinand Pardede Jannah, Dinna Miftakhul Jogo Boro, Brechmans Aditia Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lawe Anasta Lestari, Laely Puji Lin Oktris Lintang Edityastono Lubis, Chairia Mahardika, Galang Prakarti Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Minanari Mohamad Rohadi Mor, Surender Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Izzat Abidin Muhammad Luthfi Muhammad Ramadhani Marfatah Muhammad Rudiyanto Muhammad, Zikri Muharam, Daud Mukarramah, Makkatul Mulyani, Susi Dwi Musa Gani, Ibrahim Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nirdukita Ratnawati Noka, Isara Abda Nugraha, Erik Nugroho, Muchamad Aqil Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa NURUL HIDAYAH Nurul Hidayah Nurul Hidayah Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Ruswandi, Achmad Syaifulloh Sabila, Nurahma Safira Safitri, Yolanda Saidah, Fauziah Nur Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Shaifull Anuar, Ahmad Shinta Melzatia SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tia Fitriyani Timea Gal Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Willy Arafah, Willy Wiwik Utami Wiwin Sukiati Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi