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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Aplikasi Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Akuntansi Aksioma JAZ: Jurnal Akuntansi Unihaz Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) FARABI: Jurnal Matematika dan Pendidikan Matematika JURNAL ILMIAH GLOBAL EDUCATION Jurnal Penyuluhan Pertanian Journal of Finance and Business Digital (JFBD) Journal of Management Accounting Business and International Research Jurnal Akuntansi Manado (JAIM) Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi

Lukman Effendy, Lukman

Magister Akuntansi, Universitas Mataram, Nusa Tenggara Barat

Author-ID : 636692

Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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DETERMINAN RETURN SAHAM SUATU PENDEKATAN FUNDAMENTAL Effendy, Lukman
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): JAA - Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.782 KB)

Penelitian ini bertujuan untuk menguji secara empiris faktor fundamental yaitu inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER), terhadap return saham. Populasi yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 88 sampel perusahaan perbankan. Hasil penelitian menunjukkan variabel independen inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER) baik secara parsial maupun secara simultan tidak berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di BEI tahun 2012-2016.

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah, Animah; Effendy, Lukman; Thahir, Alamsyah M.; Widiastuty, Erna
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.789 KB)

The purpose of this research is to examine the effect of corporate governance mechanisms,  firm size of financial performance. The Population of this research is the company manufacturing  in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least  square program. The independent variables in this research are corporate governance mechanism,  firm size  while the dependent variable is the performance of the financial. The result of the research shows that firm size  influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative  to financial performance.

ASIMETRI INFORMASI DAN BUDGETARY SLACK (STUDI PADA PEMERINTAH KABUPATEN DOMPU) Effendy, Lukman
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.241 KB)

This study aims to examine the effect of informationa asymetry towards budgetary slack at Dompu District Local Goverment. The population is all of structural officials at SKPD of Dompu Disctrict Local Goverment. The amount of sample is is 74 respondent, which is resulted by Tabachnick and Fidel (2007) approach. The data were obtained by spreading 74 questionnaires to 74 respondents. The data were analyzed using Partial Least Square Ver. 3.00, to know the influence Information Asymetry to Budgetary Slack. The results of this study indicate that information asymetry dont have a significant effect on Budgetary Slack.

Analysis of Factors that Influence Interest in Using the SI APIK Application (Study of MSMEs in Mataram City) Jurati, Jurati; Effendy, Lukman; Nurabiah, Nurabiah
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1438

This research aims to analyze the factors in the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model that influence interest in using the SI APIK application. This type of research is associative research using a quantitative approach. The data source in this research is primary data by distributing questionnaires to owners, financial staff, marketing staff and cashiers at MSMEs. The research sample was MSMEs in Mataram City which were assisted by BI NTB with a total of 41 respondents. The data analysis procedure in this research uses the SmartPLS software application version 4.0. The results of this research show that the variables performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit do not affect behavioral intention SI APIK application. The implication of this research is that Bank Indonesia as the maker of the SI APIK application should assist each MSMEs one by one in implementing the SI APIK application. The purpose of mentoring in this context is to directly assist and guide MSMEs in using the SI APIK application.

Determinan Minat Investasi Saham Mahasiswa Akuntansi Selama Pandemi Covid-19 Wati, Yana Aristia; Effendy, Lukman
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.16920

Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif yang bertujuan untuk mengetahui pengaruh motivasi investasi, pengetahuan investasi, persepsi risiko, persepsi return, modal minimal investasi, kemajuan teknologi dan sosialisasi pasar modal terhadap minat investasi saham mahasiswa akuntansi. Data dikumpulkan dengan menggunakan kuesioner melalui link google form kemudian diolah dengan bantuan SmartPLS versi 4.0. Populasi dan sampel pada penelitian ini adalah mahasiswa akuntansi Universitas Mataram angkatan 2019 dan 2020, jumlah sampel sebanyak 90 responden. Metode yang digunakan yaitu analisis model pengukuran (outer model) dan model struktural (Inner model) untuk membuktikan hipotesis penelitian. Hasil penelitian secara bersama-sama menunjukkan bahwa variabel pengetahuan investasi (X2), persepsi risiko (X3), persepsi return (X4), kemajuan teknologi (X6), dan sosialisasi pasar modal (X7), berpengaruh terhadap variabel minat investasi mahasiswa akuntansi dalam berinvestasi saham. Dimana nilai masing-masing p value variabel 0,050 yang artinya hipotesis diterima. Sedangkan variabel motivasi investasi (X1) dan modal minimal investasi (X5) ditolak.This research is a quantitative study that aims to determine the effect of investment motivation, investment knowledge, risk perception, return perception, minimum investment capital, technological advances, and capital market socialization on the interest of accounting students to invest in shares in the capital market. Data was collected using a questionnaire via the Google form link and then processed with the help of SmartPLS version 4.0. The population and sample in this study are accounting students at Mataram University batch 2019 and 2020, the total sample is 90 respondents. The method use is outer model and inner model to test and prove the research hypothesis. The result of study collectively show that the Investment Knowledge variable (X2) , Investment Risk (X3), Investment Return (X4), Technological Advances (X6) and Capital Market Socialization (X7), affect the variables of Investment Interest and Stock. Where the p value of each variable is 0,050, which means the hypothesis is accepted. While the investment motivation (X1) and minimum investment capital (X5) variables are rejected

PEMBERDAYAAN KELOMPOK TANI DALAM PENYEDIAAN PUPUK PADA USAHATANI PADI SAWAH (Oryza sativa L.) Effendy, Lukman; Surohman, Surohman
Jurnal Penyuluhan Pertanian Vol 7 No 2 (2012)
Publisher : Politeknik Pembangunan Pertanian Bogor

This study is to carry out from March up to May 2010. This study is aimed to explain how does empowerment of farmer group enableness in supplying fertilizer for rice business plants at district Tembilahan Regency Indragiri. Study result shows that group enable passes group function as class learns; has value rangking bottommost/atonic, cooperation vehicle; togetherness effort with side has bottommost/atonic value, and production unit; exertion rdk and RDKK has bottommost/atonic value. While level empowerment or group ability in supplying fertilizer correctly; fertilizer availability in area occupies value rangking bottommost, and ability in look for alternative other in fertilizing; extension agent character in get and submit has value rangking bottommost/atonic. weaknesses necessary be repaired to pass institute organization character at village level so that farmer group institute function can increase enableness level in supplying fertilizer to rice business.

MOTIVASI PETANI DALAM PENERAPAN TEKNOLOGI PTT PADI SAWAH (Oryza Sativa L.) DI DESA GUNUNG SARI PROVINSI SULAWESI BARAT Satriani, Satriani; Effendy, Lukman; Muslihat, Elih Juhdi
Jurnal Penyuluhan Pertanian Vol 8 No 2 (2013)
Publisher : Politeknik Pembangunan Pertanian Bogor

The experiment was conducted for two months, starting from March 17 through May 12 in the village of Gunung Sari subdistrict Pasangkayu District North Mamuju West Sulawesi province. This study explains the motivation of farmers in applying technology SLPTT Rice (Oryza sativa L.) and the lowest indicators of technology implementation SLPTT Rice (Oryza sativa L.). Sampling method used: purposive sampling (sampling with intentional). Three group of farmers respondents drawn from each group of 10 farmers were taken. Data collection is done by using a questionnaire in the form of questions. The data that has been obtained tabulated and analyzed by using test concoordasi Kendall's W (SPSS version 18) and obtained the value of Cronbach's Alpha of its 0.806, then the instrument in the form of questions can be used to measure Farmers motivation in Application technology SL-PTT Rice (Oryza sativa L.). The results indicate that the farmers motivation in the Application Technology SL-PTT Rice (Oryza sativa L.) based on the analysis of non-parametric Kendall's W concordance obtained the highest rank, namely: I. Needs, with an average value of 2.73. II. Award, with an average value of 2.05 and III. Willingness, with an average rating 1.22.

PARTISIPASI ANGGOTA KELOMPOKTANI DALAM PENYUSUNAN RENCANA DEFINITIF KELOMPOK/RENCANA DEFINITIF KEBUTUHAN KELOMPOK Anis, Suwiton M.; Effendy, Lukman; Muslihat, Elih Juhdi
Jurnal Penyuluhan Pertanian Vol 9 No 1 (2014)
Publisher : Politeknik Pembangunan Pertanian Bogor

Isu yang berkembang, petani tidak menyusun Rencana Definitif Kelompok/Rencana Definitif Kebutuhan Kelompok (RDK/RDKK) melainkan langsung dibuatkan oleh Dinas Pertanian. Penelitian ini bertujuan untuk melihat bagaimana partisipasi petani dalam menyusun RDK-RDKK di Desa Tapadaâ€™a Kecamatan Suwawa Tengah Kabupaten Bone Bolango Provinsi Gorontalo. Secara sengaja sebanyak 24 orang dari tiga kelompok tani ditetapkan sebagai responden. Data dikumpulkan dengan wawancara kemudian dianalisis Kendallâ€™s W. Hasil penelitian menunjukkan bahwa penyusunan RDK / RDKK di tingkat desa tidak menggunakan prinsip partisipatif. Partisipasi petani masih sangat rendah dalam penyusunan RDK / RDKK khususnya pada variabel pelaksanaan. Sementara itu peran Penyuluh Pertanian sebagai fasilitator dan inovator menunjukkan hasil yang maksimal pada variabel pelaksanaan.

PERAN KELEMBAGAAN DAN ATRIBUT INOVASI DALAM ADOPSI TEKNOLOGI PENGELOLAAN TANAMAN TERPADU PADI SAWAH DI KABUPATEN BANDUNG BARAT DAN SUMEDANG Effendy, Lukman
Jurnal Penyuluhan Pertanian Vol 12 No 1 (2017)
Publisher : Politeknik Pembangunan Pertanian Bogor

Penelitian peran kelembagaan dan atribut inovasi dalam mempengaruhi adopsi teknologi PTT telah dilakukan di beberapa kecamatan di Kabupaten Bandung Barat dan Sumedang. Tujuan penelitian untuk mendiskripsikan peran kelembagaan penyuluhan, kelompok tani dan atribut inovasi dalam adopsi PTT. Penelitian menggunakan pendekatan survei, di mana seluruh anggota kelompok tani yang mengikuti program peningkatan produksi padi jagung dan kedelei sebagai populasi. Penetapan sampel dilakukan secara acak sederhana (Simple Random Sampling), dan dengan rumus Slovin banyaknya sampel berjumlah 124 orang responden. Berdasarkan analisis diskriptif diperoleh bahwa; tingkat kerumitan inovasi, peran kelembagaan penyuluhan dalam memberikan percontohan usahatani, peran kelompok tani sebagai unit produks, dan penggunaan varietas unggul baru pada teknologi PTT, memperoleh nilai rata-rata terendah baik di Sumedang maupun di Bandung Barat.

KONSEKUENSI MANAJEMEN LABA, TATA KELOLA DAN TANGGUNGJAWAB SOSIAL TERHADAP REPUTASI PERUSAHAAN Cahyaningtias, Susi Retna; Husnaini, Wahidatul; Sasanti, Elin Erlina; Effendy, Lukman; Hudaya, Robith
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.18

The objective of this study is to examine the earnings management consequences, good corporate governance, and corporate social responsibility toward company reputation. Research population is manufacturing companies listed in Indonesia Stock Exchange during 2013-2014. Pursuant to purposive sampling method, the study obtained 31 companies as sample of the study since not many companies have reputation data. The result of the study found that only good corporate governance improves the company’s reputation, while earnings management consequences and corporate social responsibility were found to have no influence on company reputation.

Co-Authors Animah Animah Anis, Suwiton M. Astiti, Komang Artrilens Azis, Muhammad Aulia Hibatullah BS, Sapto Hendri Cahyaningtias, Susi Retna Elih Juhdi Muslihat, Elih Juhdi Elin Erlina Sasanti Ema Yanti Eni Indriani ERNA WIDIASTUTY Furqon, Sayyid Ali Husnaini, Wahidatul Iqsir, Baiq Retno Sofiana Isna, Isnawati Isnaini, Zuhrotul Isnawati Isnawati Jurati, Jurati Kurniadi, Dwifan Mustofa, Miftakhul Ilmi Nurabiah, Nurabiah Nurianti, Baiq Gendis OKTA ROSFIANI Oktaviani, I Gusti Ayu Komang Tri Puspa Pratiwi*, D.Ertin Eza Putri, Nabila Novanda Robith Hudaya Sahara, Allma Satriani Satriani Sukmawati Sukmawati Surohman, Surohman Thahir, Alamsyah M. Ulfa, Meliyana Waskito, Shiddiq Wati, Yana Aristia Zohriana, Widi

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