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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENDIDIKAN TAMBUSAI Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis Media Riset Akuntansi Auditing & Informasi Proceeding Applied Business and Engineering Conference Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Nusantara Mengabdi Klabat Accounting Review Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi InJEBA : International Journal of Economics, Business and Accounting Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Ulil Albab Jurnal Studi Perhotelan dan Pariwisata Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ridwansyah, Eksa
Politeknik Negeri Lampung
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PENGARUH INTERNET BANKING, MOBILE BANKING DAN BOPO TERHADAP KINERJA BANK UMUM BANK KONVENSIONAL (STUDI PADA BANK UMUM KONVENSIONAL PERIODE 2019-2023) Malik, Sakiran; Rusmianto, Rusmianto; Ridwansyah, Eksa
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1212

Abstract

Penelitian ini bertujuan untuk melihat pengaruh Internet Banking, mobile banking dan beban operasi pendapatan operasi terhadap kinerja keuangan bank umum konvensional yang terdaftar di Otoritas Jasa Keuangan periode 2019-2023. Metode penelitian yang digunakan adalah analisis regresi linear berganda dan analisis jalur, dengan populasi sebanyak 62 bank umum konvensional dan sampel yang diperoleh melalui purposive sampling sebanyak 7 bank syariah, dengan total data sebanyak 35. Analisis data dilakukan menggunakan SPSS versi 26, setelah pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa Internet Banking dan Mobile Banking tidak berpengaruh signifikan terhadap kinerja keuangan bank umum konvensional pada periode 2019-2023. Sebaliknya, rasio BOPO memiliki pengaruh negatif terhadap kinerja keuangan bank umum konvensional selama periode yang sama. Kesimpulannya, meskipun teknologi perbankan digital semakin berkembang, pengaruhnya terhadap kinerja keuangan bank konvensional masih terbatas, dengan efisiensi operasional yang diukur melalui BOPO memberikan dampak yang lebih signifikan. Kata Kunci: Bank Umum Konvensional, Internet Banking, Mobile Banking, BOPO, ROA
PENGARUH EKSPEKTASI PENDAPATAN, MODAL USAHA, PENGETAHUAN KEWIRAUSAHAAN, DAN MOTIVASI LINGKUNGAN KELUARGA TERHADAP MINAT MAHASISWA DALAM BERWIRAUSAHA (Studi Kasus Pada Mahasiswa Jurusan Ekonomi Bisnis Politeknik Negeri Lampung) Sinaga, Fransiska; Ridwansyah, Eksa; Rusmianto; Anggraini, Depita
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i3.6980

Abstract

Populasi dan sampel merupakan istilah yang sangat sering digunakan dalam penelitian kuantitatif. Populasi adalah suatu wilayah umum yang terdiri dari obyek maupun subyek dengan jumlah karakteristik tertentu yang telah ditentukan oleh peneliti untuk melaksanakan penelitian serta dapat menarik kesimpulan (Sugiyono, 2018). Populasi yang digunakan dalam penelitian ini adalah mahasiswa jurusan Ekonomi dan Bisnis Politeknik Negeri Lampung angkatan 2020 dan 2021. Karena sebagian besar mahasiswa tersebut sudah mendapat mata kuliah kewirausahaan dan akan mengakhiri perkuliahan yang nantinya akan memilih untuk menjadi seorang karyawan atau seorang wirausaha. Kata Kunci: Pengetahuan, Minat, Kewirausahaan, Berwirausaha
Comparison of Tax Avoidance Between Non-Financial Sectors at IDX (Case Study: IDX-IC Classification Period 2018-2022) Hanifah, Nahlia; Ridwansyah, Eksa; Damayanti, Damayanti
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14348109

Abstract

Each sector has different regulations regarding tax calculation and of course there are variations in tax avoidance between these regulations. The aim of this research is to analyze the differences and comparative levels of tax avoidance practices between non-financial sectors on the Indonesian Stock Exchange with the IDX-IC classification measured by BTD, Cash ETR, Curremt ETR, GAAP ETR, LRC ETR, and TAXPLAN. The method used in this research is quantitative description. The results of the analysis show that there are differences in tax avoidance practices carried out by each sector. The findings of this research also show that, compared to other industries studied using the BTD proxy, the property and real estate industry has the lowest tax avoidance, while the research results tested with Cash ETR, Current ETR, GAAP ETR, LRC ETR, and TAXPLAN showed different results where the Property and Real Estate Sector carried out greater tax avoidance practices in the five year research period.
Implementation Of E-Payment And The Influence On Service Levels And Internal Business Processes Of MSMEs In Bandar Lampung D Pentiana; Nurmala, Nurmala; Anggraini, Depita; Mareta , Fitri; Ridwansyah, Eksa
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to find out how e-payment is implemented in MSMEs in Bandar LampungCity, and how the application of e-payment affects MSME services in Bandar Lampung City, as well as how the effect ofimplementing e-payment on the internal business processes of MSMEs in Bandar City Lampung. The type of data usedin this research is primary data, namely interviews with MSME owners in Bandar Lampung City, Lampung, which is thepopulation in this research. The focus of this research is to find out how e-payment is implemented and its impact on thelevel of service and internal business processes of MSMEs. The analytical method used is simple regresion. The resultsof the study indicate that the application of e-payment has a positive effect on the level of service, but it does not affectthe internal business processes of SMEs in Bandar Lampung City.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN ANALISIS FRAUD HEXAGON Azizah, Lina; Ridwansyah, Eksa; Kurniawan, Umarudin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.770

Abstract

This research was conducted because of the phenomenon of financial statement fraud which has the lowest frequency of cases but has the largest average impact on total losses. Another reason is that there are cases of fraudulent financial reports in banking sector companies. This research aims to determine the influence of the independent variables of financial stability, change of directors, multiple positions, ineffectiveness of supervision, change of auditors, and number of CEO photos on the dependent variable of financial statement fraud. This research is quantitative and uses secondary data, namely the company's annual report. The population in this study are banking companies registered on the IDX for the 2020-2022 research period using purposive sampling data collection techniques. The analysis technique used in this research is logistic regression. The research results show that financial stability, change of directors and holding multiple positions influence financial report fraud. Meanwhile, ineffective supervision, changing auditors, and the number of CEO photos have no effect on financial statement fraud
Peningkatan Kapasitas Pengelola Desa Wisata Sungai Langka dan Wiyono Ridwansyah, Eksa; Siregar, Damara Saputra; Cahyo, Enggar Dwi; Astriyantika, Meyliana; Rahman, Budi
Jurnal Nusantara Mengabdi Vol. 3 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i3.3319

Abstract

Purpose:The aim of this community service is to increase the capacity of the management of the Sungai Langka and Wiyono tourist villages. This goal-setting departs from the results of identifying and formulating the problems that have been found, namely: 1) the low ability of the community to prepare tourism packages based on local wisdom; 2) the low community ability to compile tourist guiding materials (storynomics); and 3) the low community ability to market tourism products in tourist villages.. Method: The method used is to conduct training in the form of 1) training on preparing wisdom-based tour packages; 2) training in compiling tourist guide materials (storynomics); and 3) digital marketing strategy training starting from websites, YouTube, Instagram, and brochures. Result: This condition results in a low level of visits and a less-than-optimal tourism experience in the tourism village The results of this community service are: 1) the preparation of tour packages based on local wisdom, starting with identifying tourism components, preparing the itinerary, and calculating the price of the tour package; 2) the identification of a number of tourist guide materials (storynomics), namely the story of legenda gunung sukma hilang, kuburan tua, pertanian dan perkebunan desa, and sulam kain jelujur; and 3) the creation of digital marketing media, starting with websites, YouTube, Instagram, and brochures. The conclusion obtained is that the target of this community service has been achieved so that it can increase the capacity of managers to manage the Sungai Langka and Wiyono tourist villages. Limitations: Often, limited funds and human resources hinder the implementation of capacity building programs optimally. Contributions: Capacity building for managers can empower local communities through training and education, so that they are more skilled in managing tourism.  
Pendampingan Pengisian dan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan dengan Menggunakan E-Filling dan E-Form Mareta, Fitri; Damayanti; Anggraini, Depita; Pentiana, Destia; Dewi, Anita Kusuma; Nurmala; Ridwansyah, Eksa; Rusmianto
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 1 No 2 (2024): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v1i2.3695

Abstract

Kegiatan ini bertujuan untuk meningkatkan pengetahuan wajib pajak mengenai SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan khususnya pengisian dan pelaporan SPT Tahunan melalui e-filling dan e-form. Peserta pendampingan terdiri dari berbagai latar belakang, seperti dosen, pengusaha, staff accounting, pelaku UMKM, dll. Pendampingan pengisian dan pelaporan SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan ini dilakukan secara offline di Politeknik Negeri Lampung. Dari hasil kegiatan dapat disimpulkan bahwa Wajib Pajak dapat memahami tata cara pengisian dan pelaporan SPT Tahunan setelah adanya pemaparan materi maupun asistensi maupun konsultasi pengisian SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan. Kegiatan ini bermitra dengan TEFA Klinik Akuntansi Perpajakan serta Tax Centre Politeknik Negeri Lampung untuk pengisian dan pelaporan SPT Tahunan.
Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Carbon Emission Disclosure pada Perusahaan Pertambangan di BEI Tahun 2019-2023 Nawangsih, Nenden Indah; Ridwansyah, Eksa; Anggraini, Depita
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1771

Abstract

This research is motivated by increasing global warming due to high levels of greenhouse gases, some of which are produced from company operational activities. This research aims to obtain empirical evidence regarding the influence of leverage, profitability and company size on carbon emissions disclosure in mining sector companies. The research population consisted of 48 companies. The sample was selected using a purposive sampling method and obtained 10 companies which were observed for 5 years, so that the total data tested was 50 data. The data analysis methods used in this research include descriptive statistical analysis, classical assumption testing, multiple linear regression and hypothesis testing where data processing is assisted using SPSS 26 software. The results of this research prove that there is a positive influence between company size on carbon emissions disclosure. Meanwhile, leverage and profitability have no influence on carbon emissions disclosure. The implications of the results of this research indicate that company size can be a determining factor for companies to disclose their carbon emissions, so it is important for the government to consider policies that encourage transparency in environmental disclosure, especially for small and medium companies.
Beneish M-Score, Audit Opinions, and Financial Manipulation: Evidence from Indonesia’s Infrastructure Sector Kurniawan, Umarudin; Ridwansyah, Eksa; Aulia, Siska
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.934

Abstract

The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors. This study investigates the extent to which audit opinions reflect indications of financial manipulation, utilizing the Beneish M-Score model as a diagnostic tool. The research focuses on infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a descriptive quantitative approach and binary logistic regression analysis, companies are classified as either manipulators or non-manipulators based on their M-Score, and subsequently compared with the audit opinions they received. Findings reveal a sharp rise in the number of companies flagged as manipulators, reaching a peak of 85% in 2022 before declining to 65% in 2023. Alarmingly, most of these identified manipulators still received Unqualified Opinions, highlighting a significant audit expectation gap. This discrepancy suggests potential weaknesses in auditors’ fraud risk assessment and underscores the urgent need for enhanced professional scepticism and analytical rigor in the audit process.
Pengaruh Tingkat Kesehatan Bank Terhadap Harga Saham pada Bank Swasta Konvensional Periode 2019-2022 H, Yolanda Dila Sevia; Ridwansyah, Eksa; Damayanti, Damayanti
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 9: Agustus 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i9.4714

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kesehatan bank dengan metode RGEC (risk profile, good corporate governance, earning, dan capital) terhadap harga saham pada Bank Swasta Konvensional yang terdaftar di BEI periode 2019-2022. Tingkat kesehatan bank pada penelitian ini diproksikan dengan rasio NPL, GCG, ROA, ROE, BOPO dan CAR. Pengambilan sampel menggunakan metode purposive sampling dan didapat jumlah sampel sebanyak 33 bank. Metode analisis data yang digunakan yaitu analisis regresi data panel dengan bantuan program E-Views 12. Hasil penelitian ini menunjukkan bahwa secara simultan tingkat kesehatan bank dengan metode RGEC yang diproksikan dengan rasio NPL, GCG, ROA, ROE, BOPO dan CAR berpengaruh signifikan terhadap harga saham. Sedangkan secara parsial variabel CAR berpengaruh positif terhadap harga saham dan variabel NPL, GCG, ROA, ROE serta BOPO tidak berpengaruh terhadap harga saham.
Co-Authors Ade Rachmawati anggraini, Depita Anisa Putri Nurdian Anwar Rahman Arif Makhsun Arif Makhsun Artie Ardhita Rachman Azizah, Lina Bella Jelina Putri Budi Rahman D Pentiana Damara Saputra Siregar Damara Saputra Siregar Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Destia Pentiana Dewi, Anita Kusuma Dewi, Anita Kusuma Dian Nirmala Dewi Dwi Cahyo, Enggar Eka Jatmiko Sulistio Wati Endang Asliana Endang Asliana Faila Suffah Fitri Mareta Fitri Mareta, Fitri H, Yolanda Dila Sevia Hanifah, Nahlia Irawan Irawan Irawan Irawan Kurniawan, Umarudin Kusuma Dewi Lihan Rini Puspo Wijaya Lihan Rini Puspo Wijaya Malik, Sakiran Manasikana, Arina Mareta , Fitri Maryani Maryani Meyliana Astriyantika Muhammad Daniel Nawangsih, Nenden Indah Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Qomariyah Nurwijayanti Olivia Luthfia Nabila Pangesti, Bella Pentiana, Destia Refdi Akmal, Refdi Riska Puji Astuti Rusmianto Rusmianto, Rusmianto Safitri, Enjel Novita Mei Sinaga, Fransiska Siska Aulia siska aulia Supriyatna, Agiska Ria Ulin Nuha Alfani Wayan Septianawati Yolanda Dila Sevia H Yuliansyah Yuliansyah Zya Pasha Melando