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All Journal Jurnal Akuntansi dan Keuangan Jurnal EMT KITA eCo-Buss International Journal of Education, Social Studies, And Management (IJESSM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Dinamika CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Law, Education and Business International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science
Luke Suciyati Amna
Universitas Bandar Lampung_Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah di Daerah Sumatera Apriyani, Dona; Nurdiawansyah; Khairudin; Amna, Luke Suciyati
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1562

Abstract

The purpose of this study is to evaluate the variables that influence local income in the Sumatra region. This study uses quantitative methods and uses explanatory research methods. The population that was the subject of this study included local income earners in all provinces of Sumatra. The type of sample used is a saturation sample, meaning all sampling units are combined into one. The secondary data used in this study were obtained from official sources, such as the official DJPK website of the Ministry of Finance. Data collection techniques involve collecting data from existing sources. Regional original income is the dependent variable in this research. Meanwhile, GRDP (Gross Regional Domestic Product), inflation and population are independent variables. This study uses classic assumptions such as heteroscedasticity, normality, multicollinearity, and autocorrelation. Multiple linear regression analysis was used to collect data. Additionally, hypothesis testing was performed using t-test and determination (R2). The results of the study show that GDPR, inflation and population have a positive and significant impact on local income in the Sumatra region. Based on the analysis carried out, it can be concluded that policies supporting increased GDPR, inflation control and good population management can contribute to increasing initial local income. Therefore, the government should develop a policy strategy capable of supporting local revenue growth in the Sumatra region.
DETERMINANTS OF FINANCIAL PERFORMANCE IN COAL MINING INDUSTRY COMPANIES LISTED ON THE BEI IN 2021-2022 Prayogo, Danu; Amna, Luke Suciyati; Nilwan, Afrizal
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1085

Abstract

The reason for this research is to test the effects of financial ratios such as Current Ratio, Debt to Equity Ratio, SIZE, and Return on Equity on the financial work of companies listed on the IDX in 2021-2022. Current Ratio, Debt to Equity Ratio, Return on Equity and SIZE as independent variables are used in this study, with ROA as the dependent variable. The population in this study is coal companies listed on the IDX in 2021-2022 using participants as many as 60 companies. The technique used in this study is known as purposive sampling (the process of determining the sample based on certain conditions). The type of information utilized in his research is secondary information obtained on the Indonesia Stock Exchange (IDX) for 2021-2022. The results of this study show that the Current Ratio has a positive insignificant impact on financial performance, the Debt to Equity Ratio variable has a negative insignificant impact on financial performance, the Return On Equity variable has a significant positive impact on financial performance and the SIZE variable has a positive insignificant impact on financial performance.
ANALYSIS OF THE DIFFERENCE IN AVERAGE ABNORMAL RETURNS OF BIG BANKS STOCKS BEFORE AND AFTER THE FEDERAL RESERVE'S INTEREST RATE CHANGES (STUDY OF EVENTS IN 2022-2024) Frederik Franston; Luke Suciyati Amna
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.463

Abstract

The banking sector as one of the sectors that dominate the Indonesian stock market is very sensitive to changes in interest rates so this move can affect profitability so investors will make decisions on this information. This study aims to analyze the impact of the Fed's interest rate changes on the Average Abnormal Return (AAR) of Big 4 Banks stocks in Indonesia during the 2022-2024 period. The banking sector is very sensitive to changes in interest rates so it can affect profitability so investors will make decisions on this information. The event study method was used with a pre-event window (t-5 to t-1), event day (t0), and post-event window (t+1 to t+5). The data used came from newyorkfed.com, investing.com, and idx.co.id. The results showed that there was no significant difference in AAR before and after the change in interest rates, both the increase during 2022-2023 and the decrease in September 2024, as evidenced by the significance values of the Paired Sample T-Test of 0.130 and 0.057 (> 0.05, respectively).
Pengaruh Sistem Informasi Akuntansi Dan Karakteristik Wirausaha Terhadap Keberhasilan UMKM (Studi Kasus Pada Usaha Kopi Cap Gentong Di Bandar Lampung) Murtini, Henny; Sujawerni, v Wiratna; Ramadhan, M.Agung Setia; Amna, Luke Suciyati; Efriyanti, Farida
Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2025): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v16i1.4236

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari Sistem Informasi Akuntansi serta sifat-sifat wirausaha terhadap pencapaian keberhasilan (UMKM). Penelitian ini menerapkan pendekatan kuantitatif dan menggunakan SPSS sebagai sarana untuk menganalisis informasi. Pengujian kualitas data yang dilakukan meliputi validitas dan konsistensi, Selanjutnya, dilakukan pengujian terhadap asumsi-asumsi dasar, yang mencakup uji distribusi normal, uji multikolinearitas, dan uji heteroskedastisitas. Selanjutnya, pengujian hipotesis dilaksanakan dengan menerapkan uji t, yang kemudian dilanjutkan dengan analisis koefisien determinasi. Jumlah partisipan dalam studi ini berjumlah 30 individu. Metode yang diterapkan untuk pengambilan sampel adalah teknik jenuh, yang mengindikasikan bahwa semua responden berperan sebagai subjek dalam penelitian ini. Temuan penelitian mengindikasikan bahwa variabel Sistem Informasi Akuntansi dan sifat-sifat kewirausahaan berkontribusi secara positif dan signifikan terhadap kesuksesan Usaha Mikro Kecil Menengah (UMKM) Kopi Cap Gentong di Bandar Lampung. Diharapkan dengan penelitian ini dapat menjadi reverensi bagi Kopi Cap Gentong Di Bandar Lampung untuk lebih memperhatikan pengaruh Sistem Informasi Akuntansi Dan Karakteristik Wirausaha untuk keberhasilannya
The Effect of Financial Literacy, Financial Inclusion and Fintech Payment on The Performance of UMKM in Bandar Lampung City Alkavi, Achmad Sonni Nahdlo; Amna, Luke Suciyati
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.607

Abstract

Research to see financial technology, financial inclusion, and financial literacy in influencing the performance of MSMEs in Bandar Lampung City. The population in this research is MSMEs in Bandar Lampung, the sample size is calculated using the Slovin technique, resulting in 100 MSME respondents. Primary data was collected through questionnaires, and the results of the questionnaire will be tested using SPSS 27 with a multiple linear approach. This study found that financial inclusion, financial literacy, and financial technology can positively influence the performance of MSMEs partially and simultaneously.
Influence Bystander Effect and Whistleblowing to Fraud Billing Receivables: (Empirical Study on Employees of PT Lotus Pradipta Mulia) Amelia, Monica; Amna, Luke Suciyati
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.618

Abstract

Receivables is element important in finance company, but fraud in the billing can become significant challenges. This study designed For to study to what extent does it influence bystander effect and whistleblowing to fraud billing receivables at PT Lotus Pradipta Mulia. With involving all over population company (32 people) as sample through method sample saturated, research that uses method multiple linear regression For measure data reliability, consistency instruments, as well as influence second variable to potential cheating. The test results prove that bystander effect own effect negative to fraud billing receivables, whereas whistleblowing give effect positive. The significance values for both variables are 0.035 and 0.037 (<0.05). Both variable This in a way simultaneous influential to fraud billing receivables, value significant 0.010 (<0.05).
The Role of Financial Knowledge and Adoption of Fintech Payment on MSME Performance in Bandar Lampung City Annisa, Dwike Yuli; Amna, Luke Suciyati
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.619

Abstract

This study aims to test the influence of Financial Knowledge and Fintech Implementation Payment on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Bandar Lampung City. The research sample consisted of 100 MSMEs obtained through Slovin's estimation. The variables analyzed included Financial Knowledge as an understanding of basic financial concepts and Fintech Payment which includes the use of digital payment technology in business transactions. Multiple receivable analysis method used to see the influence of the two variables on the performance of MSMEs. The results of the study show that partially Financial Knowledge positive influence but not significant towards MSME performance, while Fintech Payment has a positive and significant influence on the performance of MSMEs. In addition, both variables simultaneously have a positive influence which is significant to the performance of MSMEs. The findings show that the implementation of Fintech Payment plays a bigger role in increasing the efficiency and effectiveness of MSME operations compared to the level of Financial Knowledge possessed by MSME actors. Therefore, this study suggests increasing financial literacy and adopting digital payment technology as a strategy to encourage the development of MSMEs in Bandar Lampung City.
Influence Liquidity, Ownership Managerial, and Free Cash Flow To Policy Debt With Asset Structure As Variables Moderation in the Trade, Services and Investment Sectors Registered on the IDX for the 2021-2023 Period Mardiyah, Nur; Amna, Luke Suciyati; Aminah, Aminah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.693

Abstract

Study This is study quantitative aiming? For see How contribution liquidity , ownership managerial , and free cash flow that has an impact to policy debt with asset structure as variable moderation.Data used? For study This is report finance annual sector trade, services and investment listed on the Indonesia Stock Exchange. The purposive sampling method was used For gather sample research consisting of 33 samples. The results of the research This show that (1) liquidity influential negative No significant to policy debt (2) ownership managerial influential positive significant to policy debt (3) free cash flow influential negative significant to policy debt (4) asset structure as variable moderation capable strengthen influence variable liquidity, ownership managerial, free cash flow against policy debt.
Kontribusi Financial Technology Peer-to-Peer Lending dalam Membantu Pembiayaan Petani Guna Meningkatkan Produktivitas Usaha Tani (Studi Kasus pada Petani di Kecamatan Way Panji Kabupaten Lampung Selatan) Wijaya, Komang David Saputra; Amna, Luke Suciyati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3817

Abstract

This research aims to explore the potential for using financial technology, such as digital platforms and mobile applications, to facilitate access to financing for farmers in rural areas who have limited digital literacy. The problem often faced by farmers is a decrease in harvest yields which causes limited capital in managing their farming business so that farmers' productivity decreases, with minimal harvest results, of course, not only limits their ability to meet their daily living needs but also hinders efforts to collect capital which is crucial for the continuation of production in the next planting season, so they are forced to take out loans from financial institutions.  One alternative investment in the capital sector is a source of community income because through investment and a peer-to-peer financing system, borrowers can obtain very good income. The research utilized a qualitative descriptive design using secondary data as the main research data source. The research results show that the implementation of fintech P2P lending has had a significant positive impact in increasing farmer productivity in Way Panji District. Based on the problems of farmers in Way Panji who previously had difficulty accessing financing, this can now make it easier for farmers to obtain funds for business capital. Fast and flexible financing provides opportunities for farmers to purchase higher quality seeds, fertilizer and agricultural equipment, which will ultimately increase farmers' production results.
Pengaruh Literasi Keuangan dan Financial Technology Terhadap Inklusi Keuangan (Studi Kasus Pada Masyarakat Kecamatan Negeri Besar Kabupaten Way Kanan) Farhansyah, Iqbal; Amna, Luke Suciyati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3829

Abstract

This study aims to analyze the influence of financial literacy and financial technology on financial inclusion in the community of Negeri Besar District, Way Kanan Regency, with a final sample of 130 samples. The variables analyzed include financial literacy, which includes understanding financial management and financial technology that integrates technology with financial services. The multiple regression analysis method was used to identify the influence of both variables. The results of the study showed that financial literacy and financial technology had a positive and significant effect on financial inclusion. This finding indicates that increasing financial literacy contributes to increasing access and participation in financial services. The use of financial technology can help people access financial services in a more efficient and effective way. Based on these findings, this study suggests increasing financial literacy and adopting financial technology as the main strategy in improving people's welfare. A good understanding of financial literacy can help people manage their finances more wisely, while the application of financial technology makes it easier for people to access financial services.
Co-Authors Afrizal Nilwan Afrizal Nilwan Alexandra Amadea Christie Alkavi, Achmad Sonni Nahdlo Aminah Aminah Aminah, Aminah Annisa, Dwike Yuli Aprila, Ely Sabeth San Apriyani, Dona Brilyan Mega Saputra Danu Prayogo Estiasih, Soffia Pudji Eva Setiani Sugiono Pratomo5 Farhansyah, Iqbal Farida Efriyanti Febyani, Fisca Adelia Fisca Adelia Febyani Frederik Franston Habiburrahman Habiburrahman, Habiburrahman Haninun Herzen Eduard Kumayas Indradewa, Rhian Khairudin Khairudin Khairudin laurensia Laurensia Mardiyah, Nur Martha Suhardiyah Mitha Anggraeni Monica Amelia, Monica Muhamad Emil Rachman Muhammad Barik Rizqi Murtini, Henny Nadelia Nisa Karima Nurdiawansyah Nurdiawansyah Nurdiawansyah Nurdiawansyah Nurdiawansyah Nuris Sanida Prayogo, Danu Puspita Sari, Putu Intan Putra, M Adriansyah Dwi Putri Bulan Bumi Aji Ramadhan, M.Agung Setia Retno Adilah Saraswati Sindy Astuti Soewito Sujawerni, v Wiratna Tri Lestira Putri Warganegara Wijaya, Komang David Saputra Yati Ria Jessika