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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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Peningkatan Hasil Belajar Matematika Siswa Kelas II melalui Tipe Teams Assisted Individualization Rosfiani, Okta; Sahara, Allma; Mustofa, Miftakhul Ilmi; Effendy, Lukman; Furqon, Sayyid Ali
FARABI: Jurnal Matematika dan Pendidikan Matematika Vol 8 No 1 (2025): FARABI
Publisher : Program Studi Pendidikan Matematika FKIP UNIVA Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/farabi.v8i1.992

Abstract

By using the Teams Assisted Individualization (TAI) learning approach, this study seeks to enhance the learning results of second-grade pupils in mathematics. TAI is a kind of cooperative learning that allows students to study based on their unique learning styles by fusing solo and group projects. It is anticipated that this model will enhance students' comprehension of fundamental mathematical ideas, particularly addition and subtraction. This study is a case study that was carried out at SDN Pondok Ranji 04 using a two-cycle classroom action research (PTK) methodology. Planning, action implementation, observation, and reflection were the four phases that made up each cycle. Student surveys, learning outcome assessments, and observation were used to gather data. The findings demonstrated that using the TAI model greatly enhanced student learning outcomes. Although it had not yet reached 80%, the growth from cycle I was carried over to cycle II. The TAI model's implementation in cycle II was successful in raising learning outcomes to 90.2%. This result demonstrates that the TAI model works well for both enhancing learning outcomes and fostering a more engaging and joyful learning environment.
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman Ulfa, Meliyana; Effendy, Lukman
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.2060

Abstract

In recent years, the company value within Indonesia’s food and beverage sub-sector has shown noticeable fluctuations, especially in the aftermath of the COVID-19 pandemic. This volatility presents an interesting area of study, as company value reflects how investors perceive a firm’s performance and future prospects. This research aims to examine the influence of profitability, liquidity, and firm size on company value, focusing on food and beverage companies listed on the Indonesia Stock Exchange during the 2020– 2023 period. Using a quantitative approach with multiple linear regression analysis, the study finds that profitability and firm size have a positive and significant impact on company value. In contrast, liquidity has a significant negative effect. These findings suggest that efficient financial management and an optimal business scale play an important role in enhancing investor confidence and, consequently, company value.
Determinan Minat Mahasiswa Akuntansi Mengadopsi Teknologi Blockchain dengan Perspektif Diffusion of Innovations Theory Astiti, Komang Artrilens; Effendy, Lukman
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3718

Abstract

Purpose: This research aims to explore the determinant factors that influence the interest of Mataram University accounting students in adopting blockchain technology using the Diffusion of Innovations Theory perspective. This research focuses on the characteristics of innovation, social and l factors that have the potential to improve the skills and innovation of accounting students. Methodology/approach: This quantitative study involved 306 students as selected respondents using purposive sampling methods. Data were collected through an online questionnaire and analyzed using SmartPLS. Results/findings: The results indicated that relative advantage, compatibility, trialability, and observability significantly influence accounting students’ interest in adopting blockchain technology, while complexity does not have a significant effect on students’ interest. Trialability emerged as the most crucial element affecting accounting students’ interest in adopting blockchain technology. Limitations: The limitations contained in this research are the limited population that only involves accounting students from Mataram University and the theoretical model in this research only uses the diffusion of innovations theory which focuses more on the process of spreading innovations in the population and may not fully explain the individual factors that influence students' personal decisions in adopting blockchain technology. Contribution: This research highlights the importance of collaboration between educational institutions and industry to support the adoption of blockchain technology in accounting education. The results of this study contribute to the literature related to the adoption of new technology in accounting education, particularly on blockchain technology.
Determinasi Inklusi Keuangan Dan Pengaruh Sosial Terhadap Minat Penggunaan Teknologi Keuangan Dengan Moderasi Gender Zohriana, Widi; Effendy, Lukman
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11143

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara inklusi keuangan dan pengaruh sosial terhadap minat penggunaan teknologi keuangan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Mataram dengan dimoderasi gender. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode simple random sampling dan  terpilih 385 mahasiswa sebagai sampel. Analisis data penelitian menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa inklusi keuangan dan pengaruh sosial berpengaruh positif terhadap minat penggunaan teknologi keuangan. Gender tidak mampu memoderasi hubungan inklusi keuangan dan pengaruh sosial terhadap minat penggunaan teknologi keuangan karena layanan keuangan digital semakin inklusif, dengan literasi keuangan, aksesibilitas, dan kemudahan penggunaan sebagai faktor dominan. Hasil penelitian ini dapat menjadi referensi bagi pengambil kebijakan dan penyedia fintech dalam merancang strategi adopsi yang lebih inklusif dengan menekankan inklusi keuangan dan pengaruh sosial sebagai faktor utama. Penelitian ini berimplikasi bahwa pendekatan untuk meningkatkan adopsi teknologi keuangan dapat berkonsentrasi pada meningkatkan inklusi keuangan dan pengaruh sosial tanpa membedakan pendekatan berdasarkan gender.
Optimalisasi Kinerja Keuangan Melalui Green Accounting: Moderasi Corporate Social Responsibility Oktaviani, I Gusti Ayu Komang Tri Puspa; Effendy, Lukman
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11484

Abstract

Tujuan penelitian ini yakni menguji penerapan Green accounting dalam mengeksplorasi kinerja keuangan perusahaan manufaktur di Indonesia dengan mempertimbangkan peran Corporate Social Responsibility (CSR) dalam mencapai pertumbuhan berkelanjutan. Penelitian ini menerapkan metode pendekatan kuantitatif dengan teknis analisis regresi data panel pada perusahaan manufaktur selama periode 2019-2023. Dalam penelitian ini, penulis menggunakan sebanyak 390 sampel dari 78 perusahaan selama 5 tahun. Green Accounting dinilai dengan penilaian PROPER, kinerja keuangan dinilai dengan analisis rasio keuangan (ROA), dan Corporate Social Responsibility (CSR) dinilai dengan penilaian GRI Standards. Temuan ini mengindikasikan yakni Green Accounting berpengaruh terhadap kinerja keuangan perusahaan, begitu pula Corporate Social Responsibility (CSR). Penelitian ini memberikan kontribusi dengan menunjukkan bahwa implementasi Green Accounting tidak hanya berdampak langsung terhadap peningkatan kinerja keuangan perusahaan, tetapi juga diperkuat oleh peran moderasi Corporate Social Responsibility (CSR). Temuan ini memberikan bukti empiris bahwa sinergi praktik ramah lingkungan dan tanggung jawab sosial perusahaan mampu mendorong pertumbuhan bisnis yang berkelanjutan.
Intellectual Capital, Arus Kas Operasi, Dan Nilai Perusahaan: Investigasi Pengaruhnya Terhadap Kinerja Perusahaan Manufaktur DiIndonesia Waskito, Shiddiq; Effendy, Lukman
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.156

Abstract

A study was conducted to investigate the effects of intellectual capital, operating cash flow, and firm value on the performance of manufacturing companies in Indonesia. The manufacturing sector faces challenges such as intense competition, changing consumer preferences, and environmental regulations. This study employed a descriptive quantitative method, utilizing manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. A total of 143 companies were included as research samples. The findings indicate no crucial relationship between intellectual capital and company performance. However, operating cash flow and firm value were found to positively and crucially influence the financial performance of manufacturing companies. This suggests that healthy cash flow management and positive market perception of firm value are important factors in achieving strong financial performance within the manufacturing sector.
The Role of Environmental Performance Moderation in the Effect of Green Innovation on Financial Performance Pratiwi*, D.Ertin Eza; Effendy, Lukman
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34957

Abstract

This research is a quantitative study that seeks to understand whether green innovation affects financial performance by moderating environmental performance. The subjects involved in this research include several manufacturing companies listed on the IDX during the 2019-2022 period. Meanwhile, the sample for this research was 30 companies taken. using the purposive sampling technique. Data processing and hypothesis testing using descriptive analysis, panel data regression estimation, traditional hypothesis testing, and moderated regression analysis (MRA). Use the Eviews 12 2023 application. The results of this research show that green innovation has a positive influence and significant impact on financial performance and the interaction between green innovation and environmental performance as a moderating variable has a positive and significant influence on financial performance. Environmental performance moderates the impact of environmentally friendly innovation on financial performance.
Bangkit Di Masa Pandemi Melalui Pelatihan Harga Pokok Penjualan Telur Puyuh Organik isnawati, isnawati; Effendy, Lukman; Indriani, Eni
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4688

Abstract

Telur Puyuh Organik kaya kandungan zat yang dibutuhkan tubuh karena diberikan pakan organik. Akan tetapi harga jual yang ditentukan untuk produk telur puyuh organik ini mengikuti harga yang berlaku untuk telur puyuh biasa dijual di pasar, tanpa terlebih dahulu melakukan perhitungan yang detail untuk harga jual yang disesuaikan dengan harga pokok produksinya. Solusinya dengan melakukan kegiatan pelatihan perhitungan harga pokok penjualan menggunakan metode perhitungan yang sesuai. Metode yang digunakan adalah alih pengetahuan dan pendampingan cara menghitung harga pokok produksi dan dan penentuan harga jual produk. Hasil kegiatan menunjukkan perhitungan harga pokok produksi telur puyuh Quail Farm milik pak Abu dan Ismi Febriani dengan pendekatan full costing sebesar Rp. 204 / butir, berdasarkan pendekatan variable costing sebesar Rp. 190/butir. Harga pokok penjualan berdasarkan cost pricing method untuk usaha telur puyuh Quail Farm milik pak Abu dan Ismi Febriani dengan tingkat margin 50% sebesar Rp. 306/butir. Tingkat margin ditentukan sebesar 50% dari harga pokok produksi dikarenakan risiko dari telur puyuh yang cukup tinggi, baik risiko pecah maupun risiko rusak. Harga jual yang dibebankan ke pembeli mestinya bisa lebih murah dari harga yang ditawarkan yaitu Rp.500/butir, dengan demikian hal itu menandakan bahwa peluang usaha telur puyuh masih sangat menjanjikan.
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