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Pengaruh Tata Kelola Perusahaan Terhadap Volatilitas Laba (Studi Empiris Pada Perusahaan IPO di Indonesia) Johanes Tarigan; Agus Zahron Idris
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i3.471

This study aims to determine the effect of institutional ownership, managerial ownership, and the proportion of independent commissioners on profit volatility in companies carrying out Initial Public Offerings (IPO) during 2018 - 2020 with sales growth as a control variable. The research method uses quantitative methods. The population in this study are companies that carry out Initial Public Offerings (IPO) on the Indonesian Stock Exchange. Based on the sample selection criteria, a sample of 152 companies was obtained. The data analysis technique used was descriptive statistical analysis, classical assumption test, F test and T test. The results showed that institutional ownership and managerial ownership had no effect on earnings volatility. Meanwhile, the disclosure of the proportion of independent commissioners has an effect on earnings volatility.

Pengaruh Keadilan Distributif, Keadilan Prosedural, Dan Keadilan Interaksional Terhadap Kinerja Karyawan (Studi Pada Karyawan PT Lautan Teduh Interniaga Di Bandar Lampung) Muhammad Evando Yulianto; Agus Zahron Idris
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 2 (2023): June : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v1i2.437

The purpose of this research is to examine and analyze the effect of distributive justice, procedural justice, and interactional justice on employee performance. This research was conducted at PT Lautan Teduh Interniaga in Bandar Lampung. The type of research in this study is quantitative data using tabulation results from questionnaires, and qualitative data using interview methods. The population in this study were employees of PT Lautan Teduh Interniaga in Bandar Lampung. The data collection technique in this study used non-probability sampling with purposive sampling and obtained 100 respondents. Methods of data collection using questionnaires. Analysis of the research data using the PLS approach and SmartPLS as a calculation tool. The results of the study show that distributive justice, procedural justice and interactional justice have a positive effect on employee performance.

Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan Benjamin Agustinus Haloho; Mega Metalia; Agus Zahron Idris; Agrianti Komalasari
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1986

Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.

Pengaruh Metacognition, Motivation, Dan Behavior Terhadap Hasil Belajar Metode Perkuliahan Daring Selama Pandemi Covid-19 (Studi Pada Mahasiswa Akuntansi Kota Bandar Lampung) Shafa Alana Chrisman; Agus Zahron Idris
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.634

The purpose of this research is to examine and analyze the effect of covid-19 pandemic on metacognition, motivation, and behavior in students performance. This research was conducted with accounting students from Bandar Lampung as subjects. The type of research in this study is quantitative data using tabulation results from questionnaires. The population in this study were accounting students at Lampung University, Bandar Lampung University, and Teknokrat University in Bandar Lampung. The data collection technique in this study used non-probability sampling with purposive sampling approach and obtained 225 respondents. Methods of data collection using questionnaires Analysis of the research data using SPSS as a calculation tool. The results of the study show that COVID-19 has an effect on the metacognition, motivation, and behavior of accounting students in Bandar Lampung.

Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung Nurhayati Widi Utami; Sudrajat Sudrajat; Mega Metalia; Agus Zahron Idris
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2463

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.

Analysis of the Effect of Cost of Debt, Cost of Equity, and Profit on Investment Decisions : A Study on Hospitality Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023 Reni Gustira; Agus Zahron Idris
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.544

This study analyzes the effect of Cost of Debt, Cost of Equity, and Profit on investment decisions in hospitality industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. By using purposive sampling method, this study involved 21 companies as samples, resulting in 105 observation data. Investment decision as the dependent variable is measured using Capital Expenditure (CapEx), while Cost of Debt, Cost of Equity, and profit as independent variables are calculated based on financial statement data. Multiple regression analysis is used to test the relationship between variables. The results showed that Cost of Debt, Cost of Equity, and Profit have a significant effect on investment decisions in the hospitality industry.

Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung Nurhayati Widi Utami; Sudrajat Sudrajat; Mega Metalia; Agus Zahron Idris
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2463

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.

Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan Benjamin Agustinus Haloho; Mega Metalia; Agus Zahron Idris; Agrianti Komalasari
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1986

Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.

Faktor-Faktor yang Memengaruhi Financial Distress pada Perusahaan yang Terafiliasi Israel Putri Handayani; Agus Zahron Idris
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1274

This study examines the factors that influence financial distress in companies affiliated with Israel, focusing on the roles of profitability, liquidity, leverage, sales growth, and firm size. The research is driven by the phenomenon of boycotts caused by geopolitical conflicts involving Israel, which have impacted the financial performance of several companies, particularly in Indonesia. The study uses a quantitative approach, analyzing a sample of companies listed on the Indonesia Stock Exchange (IDX) that are affiliated with Israel during the 2023-2024 period. The data consists of quarterly financial statements, which are analyzed using the Altman Z-Score bankruptcy prediction model. The findings show that profitability and liquidity have a significant effect on financial distress, while leverage and sales growth have a smaller impact. Firm size is also found to reduce the risk of financial distress. These results suggest that companies linked to Israel are more vulnerable to financial risks due to boycotts triggered by international political tensions.

Pendampingan Penerapan Metode Process Costing pada UMKM Home Industri Tempe Ibu Jum di Bandar Lampung Ade Widiyanti; Agus Zahron Idris; Chara Pratami Tidespania Tubarad
Jurnal Pelayanan Masyarakat Vol. 2 No. 4 (2025): Desember:Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v2i4.2483

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

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