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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
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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PENGARUH PRICE EARNING RATIO, PRICE BOOK VALUE DAN EARNING PERSHARE TERHADAP AKTIVITAS VOLUME PERDAGANGAN SAHAM DAN TINGKAT PENGEMBALIAN SAHAM (Studi Pada Saham Indeks Kompas 100 Tahun 2007-2011) Iqsir, Baiq Retno Sofiana; BS, Sapto Hendri; Effendy, Lukman
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.30

Abstract

The objective of this study is to determine the influence of price earnings ratio, price book value and earnings per share on the activity of stock trading volume of companies listed in Kompas 100 Index 2007-2011. This study also aimed to determine the effect of price earnings ratio, price book value and earnings per share on stock returns of companies listed in Kompas 100 Index 2007-2011. Sample was determined based on purposive sampling method which resulted in 31 companies in the Kompas 100 Index stock market index during the years 2007-2011. Hypotheses testing based on multiple linear regression analysis showed that the price earnings ratio (PER), price book value (PBV) and earnings per share (EPS) simultaneously influence the Trading Volume Activity (TVA). However, only Price Book Value (PBV) has partial effect on trading volume. The results also show that price earnings ratio (PER), price book value (PBV) and earnings per share (EPS) has simultaneous influence on stock returns. However, only the variable price book value (PBV) that has partial effect on stock returns.
Pengaruh Literasi Keuangan, Sumber Daya Manusia dan Teknologi Keuangan Terhadap Kinerja UMKM Azis, Muhammad Aulia Hibatullah; Effendy, Lukman
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8756

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, sumber daya manusia, dan teknologi keuangan terhadap kinerja usaha mikro, kecil, dan menengah di Kota Mataram. Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kuantitatif. Menggunakan metode simple random sampling, dari populasi sebanyak 2.972 UMKM diantaranya 140 UMKM di Kota Mataram terpilih sebagai sampel penelitian. Teknik pengumpulan data menggunakan lembar observasi langsung dan online melalui google form. Analisis data penelitian dilakukan dengan menggunakan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa literasi keuangan, sumber daya manusia, dan teknologi keuangan memiliki pengaruh positif dan signifikan terhadap kinerja usaha mikro, kecil, dan menengah di Kota Mataram. Hasil dari penelitian ini dapat menjadi gambaran bagi para pelaku usaha dalam upaya meningkatkan kinerja usahanya. Implikasi dari temuan ini bahwa pemahaman yang baik para pelaku usaha mengenai literasi keuangan, sumber daya manusia dan teknologi keuangan dapat membantu para pelaku usaha untuk tepat dalam mengambil keputusan dalam meningkatkan kinerja usahanya.
Analisis Pengaruh Green Innovation Terhadap Kinerja Keuangan Dan Keberlanjutan Lingkungan Dalam Industri Perhotelan Sukmawati, Sukmawati; Effendy, Lukman
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

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

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak Green Innovation pada Kinerja keuangan dan keberlanjutan Lingkungan di sektor perhotelan di Pulau Gili, termasuk Gili Meno, Gili Trawangan, dan Gili Air, di Lombok Utara. Data dikumpulkan dari 67 responden, terutama staf operasional berusia 31 hingga 40 tahun, menggunakan metode puposive sampling. Dalam penelitian ini, diterapkan metode pendekatan kuantitatif dengan statistik deskriptif, dan software SmartPLS 3.0 digunakan untuk analisis. Analisis dilakukan melalui Partial least Squares Structural Equation Modeling (PLS-SEM) untuk mengevaluasi hubungan antara Green Innovation, Kinerja keuangan, dan Keberlanjutan Lingkungan. Temuan menunjukkan bahwa Green Innovation berdampak signifikan terhadap kinerja keuangan hotel, meskipun dampaknya cenderung moderat. Selain itu, Green innovation juga berdampak positif yang signifikan pada keberlanjutan lingkungan. Penelitian ini menekankan pentingnya mengadospi tindakan proaktif dalam menjaga keseimbangan antara pertumbuhan ekonomi dan keberlanjutan lingkungan di destinasi pulau wisata.
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Kurniadi, Dwifan; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1163

Abstract

The aim of this research is to empirically prove the influence of sustainability disclosures on the financial performance of mining companies listed on the IDX in 2019-2021. In this research, there are 3 independent variables tested, namely disclosure of economic performance, disclosure of social performance, and disclosure of environmental performance, while the dependent variable in this research is the company's financial performance which is measured using return on assets (ROA). The results of this research prove that disclosure of economic and social performance has no effect on the company's financial performance, while disclosure of environmental performance has an effect on the company's financial performance.
Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Ema Yanti; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1337

Abstract

This research aims to determine the mechanism of Good Corporate Governance and Environmental Accounting disclosure on Company Financial Performance. Good Corporate Governance in the proxy mechanisms consists of board of commissioners, board of directors, audit committee and institutional ownership. Data was obtained from annual reports of manufacturing companies in the basic industrial and chemical sectors for 2019 - 2021. The total population was 79 companies, using purposive sampling techniques obtained as many 159 samples. Data were analyzed using panel data regression. The research results show that the board of commissioners, board of directors, audit committee and institutional ownership have no effect on the company's financial performance. And also environmental accounting disclosures have no effect on the company's financial performance.
Pelatihan Design Grafis dan Pengelolaan Keuangan pada Usaha Sablon di Desa Santong Effendy, Lukman; Isnaini, Zuhrotul; Isnawati, Isnawati
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1312

Abstract

Laporan keuangan memiliki peran krusial dalam keberlangsungan sebuah instansi atau organisasi. Namun, Mitra Pengabdian di Desa Santong menghadapi kendala dalam memahami dan mengimplementasikan modernisasi pelaporan keuangan, khususnya dalam penggunaan Microsoft Excel yang telah dirancang dalam kegiatan pengabdian sebelumnya. Selain itu, perusahaan sablon di Desa Santong juga mengalami kesulitan dalam membuat desain grafis sesuai pesanan konsumen karena kurangnya penguasaan aplikasi desain. Kegiatan pengabdian ini bertujuan untuk memberikan solusi atas permasalahan tersebut dengan mengadakan pelatihan pembuatan laporan keuangan sederhana menggunakan Microsoft Excel serta pelatihan desain grafis menggunakan aplikasi Canva. Metode yang digunakan dalam kegiatan ini adalah simulasi untuk memberikan pengalaman langsung kepada pemilik usaha dalam pencatatan laporan keuangan dan pelatihan penggunaan aplikasi desain grafis. Selain itu, metode tanya jawab juga diterapkan untuk mengevaluasi pemahaman peserta terhadap materi yang disampaikan. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman UMKM Percetakan dan Sablon di Desa Santong mengenai penggunaan Canva untuk desain grafis serta perhitungan harga pokok kaos sablon dan laporan keuangan. Kesimpulannya, kegiatan pengabdian ini berhasil mencapai tujuannya dalam meningkatkan kemampuan pelaporan keuangan dan desain grafis pada UMKM di Desa Santong
Corporate Social Responsibility dan Kinerja Keuangan: Pandemi Covid 19 Sebagai Variabel Moderasi Effendy, Lukman; Isnaini, Zuhrotul; Isnawati, Isnawati
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 3 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i3.673

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on financial performance and the moderating effect of the COVID-19 pandemic on the relationship between CSR and financial performance. The sample for this study was determined using purposive sampling with the criterion of manufacturing companies that disclose CSR. The sample size in this study is 524 company-years. The analysis was conducted using Moderated Regression Analysis with STATA 17 software. The results show that CSR has a positive effect on financial performance, and the COVID-19 pandemic does not moderate the relationship between CSR and financial performance.
KECURANGAN LAPORAN KEUANGAN, LAPORAN KEUANGAN, MANIPULASI LABA, MODEL M-SCORE BENEISH isna, isnawati; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.428

Abstract

The M-Score strategy (Beneish, 1999) is widely used as a financial forensic tool in detecting financial statement fraud (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), but this study has not found evidence during a crisis. Therefore this study attempts to fill this gap by conducting research in selected Asian countries such as Malaysia, Indonesia, Thailand, Hong Kong, Singapore, China and Japan. The aim to find empirical evidence about the percentage of financial statements that were manipulated during the Covid-19 crisis (2020 and 2021), the manipulation index and what techniques are often used in manipulating financial reports during the crisis. The results found empirical evidence that there were indications of financial statement manipulation during a crisis (the M-Score result) was very high at 94.8%, but the overall manipulation index (OMI) was even lower at 39% compared to what was found. by Hassan et. al (2017) of 72%. The technique most often used by companies to commit fraudulent financial statements during a crisis is the TATA variable, that maximizing the value of accruals (other than cash). Furthermore, the results are also in line with the results of previous studies which found significant differences between countries in terms of financial statement manipulation.
Disclosure of Corporate Social Responsibility, Firm Size, and Capital Intensity: Effects on Tax Avoidance Practices Nurianti, Baiq Gendis; Effendy, Lukman
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12989

Abstract

This study examines the effect of CSR, firm size, and capital intensity on tax avoidance practices using a quantitative approach. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling, 90 companies met the criteria. Panel data regression analysis was conducted using E-Views 12. The results show that CSR and firm size have no significant effect on tax avoidance, while capital intensity has a positive and significant relationship, indicating that a higher proportion of fixed assets is associated with increased tax avoidance. The limitations of this study include the scope of variables and methods, so future research needs to explore additional variables and use a more comprehensive approach.
PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Putri, Nabila Novanda; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.3006

Abstract

The financial performance of the firm is a measure of the success that the company has had in creating profits for the company. The research has the aim of knowing the effect of accounting conservatism and capital structure on the disclosure of the company’s financial performance. Purposive sampling was used for this study with a sample of 121 companies. Documentation technique is used to obtain research data. Data analysis used panel data regression. The results showed that accounting conservatism and capital structure had no partial effect on the company's financial performance.
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