Journals Faculty of Economics and Business (Univ. Lampung)
Not a member yet
363 research outputs found
Sort by
Analysis of Regional Industrial Business Potential through the Role of Cash Receipt and Expenditure Accounting System in Supporting Cash Internal Control (Case Study of Municipal Waterworks of Tirtasari Binjai City)
Get PDFThis study aims to determine the potential of the regional industrial business through the accounting system for cash receipts and disbursements in supporting internal cash control at Municipal Waterworks of Tirtasari Kota Binjai. The method utilized is descriptive combined with a qualitative approach. The forms of data utilized in this research are primary and secondary, with interview techniques and documentation from the Municipal Waterworks of Tirtasari. One of the industrial businesses that has developed in Binjai City is Municipal Waterworks of Tirtasari, whose role is to provide and distribute clean water to the surrounding community. The accounting system for cash receipts and disbursements at Municipal Waterworks of Tirtasari Kota Binjai is considered to be of good quality, as shown by the research results. The networks that make up the system and related accounting records, along with the functions and documents utilized, are all good in the cash disbursement accounting system. This can be seen from the process of recording accounting in the cash book based on proof of cash out and supporting documents for cash expenditure transactions according to theory. Internal control in this company has not been maximized because the internal checks carried out each year are not carried out suddenly but are still scheduled, as explained in Mulyadi’s theory. This company already uses digital applications for its cash receipts and disbursements accounting system. However, there are still problems that occur in inputting financial data that often experiences errors, this is due to the adjustment of income transferred by the counter and customer relations section, resulting in less support for the level of receipts and disbursements in this company are quite good and issue cash according to necessities only
PERAN NILAI-NILAI GAMIFIKASI DAN SOSIAL TERHADAP ADOPSI E-COMMERCE
Get PDFThis study aims to identify the factors that generate social and shopping motivations that lead to favorable attitudes toward e-commerce applications in gamification. The research methodology used primary data from an online questionnaire. A sample of 151 e-commerce application users who play games on e-commerce platforms was collected and analyzed using structural equation modeling. The results showed that exposure to the network through gamification significantly impacts social influence, perception, and mutual benefit. The more a user interacts with other users in the network, the greater his or her participation in the gamification system. Thus, the more extensive the network, the greater the potential for recognition and exposure to more social environments. Recognition and reciprocal benefits were found to have no significant effect on attitudes. This study provides practical recommendations for implementing gamification in e-commerce application platforms. This study provides a better understanding of the application of gamification in e-commerce by examining social interactions within the game and shopping behavior in e-commerce that continuously use the platform.
Keywords: Gamification; Network Exposure; Social Influence; Reciprocal Benefit; Recognition
Abstrak
Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang menciptakan motivasi sosial dan belanja yang mengarah pada sikap positif untuk aplikasi e-commerce dalam konteks gamifikasi. Metodologi penelitian menggunakan data primer dari kuesioner online, 151 pengguna aplikasi e-commerce yang memainkan game di platform e-commerce dikumpulkan sebagai sampel penelitian dan dianalisis menggunakan model persamaan struktural. Hasil penelitian menunjukkan bahwa paparan jaringan melalui gamifikasi berpengaruh secara signifikan terhadap pengaruh sosial, pengakuan dan manfaat timbal balik. Semakin banyak pengguna yang terpapar ke pengguna lain dalam jaringan, mereka akan lebih terlibat dalam sistem gamifikasi. Dengan demikian, ketika jaringan semakin besar, kemungkinan mendapatkan pengakuan dan terpapar lebih sosial di lingkungan juga akan lebih besar. Pengakuan dan manfaat timbal balik tidak ditemukan signifikan mempengaruhi sikap. Penelitian ini memberikan rekomendasi praktis untuk aplikasi e-commerce dalam menerapkan gamifikasi ke dalam platform mereka. Penelitian ini memberikan pemahaman yang lebih baik tentang penerapan gamifikasi di e-commerce dengan mengkaji interaksi sosial dalam game dan perilaku belanja di e-commerce yang terus menggunakan platform tersebut.
Kata Kunci: Gamifikasi; Paparan Jaringan; Pengaruh Sosial; Manfaat Timbal Balik; PengakuanThis study aims to identify the factors that generate social and shopping motivations that lead to favorable attitudes toward e-commerce applications in gamification. The research methodology used primary data from an online questionnaire. A sample of 151 e-commerce application users who play games on e-commerce platforms was collected and analyzed using structural equation modeling. The results showed that exposure to the network through gamification significantly impacts social influence, perception, and mutual benefit. The more a user interacts with other users in the network, the greater his or her participation in the gamification system. Thus, the more extensive the network, the greater the potential for recognition and exposure to more social environments. Recognition and reciprocal benefits were found to have no significant effect on attitudes. This study provides practical recommendations for implementing gamification in e-commerce application platforms. This study provides a better understanding of the application of gamification in e-commerce by examining social interactions within the game and shopping behavior in e-commerce that continuously use the platform.
Keywords: Gamification; Network Exposure; Social Influence; Reciprocal Benefit; Recognition
Abstrak
Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang menciptakan motivasi sosial dan belanja yang mengarah pada sikap positif untuk aplikasi e-commerce dalam konteks gamifikasi. Metodologi penelitian menggunakan data primer dari kuesioner online, 151 pengguna aplikasi e-commerce yang memainkan game di platform e-commerce dikumpulkan sebagai sampel penelitian dan dianalisis menggunakan model persamaan struktural. Hasil penelitian menunjukkan bahwa paparan jaringan melalui gamifikasi berpengaruh secara signifikan terhadap pengaruh sosial, pengakuan dan manfaat timbal balik. Semakin banyak pengguna yang terpapar ke pengguna lain dalam jaringan, mereka akan lebih terlibat dalam sistem gamifikasi. Dengan demikian, ketika jaringan semakin besar, kemungkinan mendapatkan pengakuan dan terpapar lebih sosial di lingkungan juga akan lebih besar. Pengakuan dan manfaat timbal balik tidak ditemukan signifikan mempengaruhi sikap. Penelitian ini memberikan rekomendasi praktis untuk aplikasi e-commerce dalam menerapkan gamifikasi ke dalam platform mereka. Penelitian ini memberikan pemahaman yang lebih baik tentang penerapan gamifikasi di e-commerce dengan mengkaji interaksi sosial dalam game dan perilaku belanja di e-commerce yang terus menggunakan platform tersebut.
Kata Kunci: Gamifikasi; Paparan Jaringan; Pengaruh Sosial; Manfaat Timbal Balik; Pengakua
FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA?
Get PDFMerdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government
Measuring The Efficiency of Public Spending In Combating Poverty in Indonesia
Get PDFPoverty is a complex issue faced by various countries, including Indonesia. One fiscal instrument in poverty alleviation efforts is the allocation of government public spending. Based on this policy, this research aims to analyze the efficiency of government expenditure in alleviating poverty. This study employs two methods: data envelopment analysis and panel data regression analysis. Government expenditure is proxied by education and health expenditure relative to total government spending. The estimation results of this research indicate that education expenditure has a significant negative effect. Meanwhile, health expenditure has a positive, albeit insignificant, effect on poverty. The contributions of this research include policy recommendations that the government should undertake within its fiscal capacity to address social issues such as poverty
ANALYSIS OF THE POTENTIAL COMPETITIVENESS OF NATURAL RUBBER EXPORTS IN THE GLOBAL MARKET (COMPARATIVE STUDY IN ITRC COUNTRIES: INDONESIA, THAILAND, AND MALAYSIA)
Get PDFThe objectives of this study are 1) to find out how the potential competitiveness of Indonesian, Thailand, and Malaysian natural rubber exports in the global market compares in terms of their comparative advantages 2) to find out how the comparison of the effect of the exchange rate, production, and the international price of natural rabber on the competitiveness of Indonesian, Thailand, and Malaysian natural rubber export in the global market. The method used in this study is a quantitative method with Revealed Comparative Advantage (RCA) and Revealed Symmetric Comparative Advantage (RSCA) analysis tools to analyze the export competitiveness of Indonesian, Thailand, and Malaysian natural rubber based on their comparative advantage, and multiple linear regression with the ordinary least square (OLS) method. 1) The results of this study indicate that for Indonesia the average competitiveness of natural rubber exports is 0.9330, while Thailand is 0.9338, and Malaysia is 0.7763. 2) The results of multiple linear regression show that the exchange rate and production variables have no significant effect on the competitiveness of Indonesian and Thailand natural rubber exports, while the international price variable for natural rubber has a significant effect on the competitiveness of Indonesian and Thailand natural rubber exports. And for Malaysia, it shows that the three variables, the exchange rate, production, and international prices of natural rubber have a significant effect on the competitivenss of Malaysia’s natural rubber exports.
Keywords: ITRC country’s natural rubber export competitiveness, Exchange Rates, Production, and International Price of Natural Rubber
ANALYSIS OF THE FIXED-ASSET ACCOUNTING IMPLEMENTATION IN THE REGIONAL FINANCIAL AND REVENUE MANAGEMENT AGENCY OF PAMEKASAN
Get PDFThis research examines the Government Accounting Standards Statement (PSAP) No.07 which is applied to the Regional Financial and Revenue Management Agency of Pamekasan Regency regarding Fixed Assets. The aim is to find out how Fixed Asset accounting in accordance with PSAP No.07 based on Government Regulation No.71 of 2010 is applied and compared in BPKPD Pamekasan Regency. The research was conducted in a qualitative descriptive manner. Interviews, observations and documentation were used to collect data. The results of the research show that BPKPD Pamekasan Regency has complied with and fulfilled the requirements for managing Fixed Assets, in terms of classification, recognition, measurement, depreciation, retirement and disposal, and disclosure. BPKPD Pamekasan Regency has also fulfilled the provisions of PSAP No.07 stipulated by PP No.71 of 2010
ANALISIS SEKTOR UNGGULAN PEREKONOMIAN DI KABUPATEN PESISIR BARAT PROVINSI LAMPUNG SEBAGAI KABUPATEN TERTINGGAL
Get PDFThis research aims to determine the leading sectors of the economy and the performance of the leading sectors in Pesisir Barat Regency. Research uses secondary data. Secondary data used in this research is Gross Regional Domestic Product (GRDP) based on constant prices for Lampung Province and Pesisir Barat Regency from 2018 to 2022. The analytical tools used in this research are Location Quotient (LQ) analysis and Shift-Share analysis. .
The research results show that of the 17 business sectors in 2018-2022, there are 9 economic base sectors in Pesisir Barat Regency with an LQ value>1, namely the agriculture, forestry and fisheries sector; wholesale trade and vehicle repair sector, information and communications sector, real estate sector, corporate services, administration sector, educational services sector, health services sector and social activities and other service sectors. The economic growth of Lampung Province from 2018 to 2022 influenced the increase in PDRB of Pesisir Barat Regency by up to 10.76 percent with a total of IDR 316.72 billion with the agriculture, forestry and fisheries sector contributing the highest with a total contribution of IDR 159.86 billio
PENGARUH BRAND AMBASSADOR, KOREAN WAVE, DAN PROMOSI TERHADAP MINAT BELI MAHASISWA PADA PRODUK NATURE REPUBLIC
Get PDFThe purpose of this study was to observe how the influence of brand ambassadors, korean waves, and promotions on student buying interest in Nature Republic products. This research is quantitative research. The population of this study were Management Study Program students class of 2020 at Muhammadiyah Ponorogo University, totaling 158 students. The sample size of this study was 61 which was determined using the Slovin formula. The sampling method used accidental sampling. The data analysis method used is multiple linear analysis. The results of this study indicate that korean wave and promotion have a significant effect on buying interest in Nature Republic products. Another finding is that brand ambassadors have no significant effect on students' buying interest in Nature Republic beauty products.Tujuan dari penelitian ini adalah untuk mengamati bagaimana pengaruh brand ambassador, korean wave, dan promosi terhadap minat beli mahasiswa pada produk Nature Republic. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah mahasiswa Prodi Manajemen angkatan 2020 Universitas Muhammadiyah Ponorogo yang berjumlah 158 mahasiswa. Jumlah sampel penelitian ini adalah 61 yang ditentukan menggunakan rumus Slovin. Metode pengambilan sampel menggunakan accidental sampling. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil penelitian ini menunjukkan bahwa korean wave dan promosi berpengaruh signifikan terhadap minat beli produk Nature Republic. Temuan lain adalah brand ambassador tidak berpengaruh signifikan terhadap minat beli mahasiswa terhadap produk kecantikan Nature Republic
PENGARUH ASET PAJAK TANGGUHAN, PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN COSTUMER NON CYCLICAL YANG TERDAFTAR DI BEI PERIODE 2012-2021
Get PDFThis study aims to analyze the effect of deferred tax assets and profitability on earnings management in non-cyclical customer companies listed on the IDX period 2012-2021. Deferred tax assets are measured by comparing the difference between the deferred tax assets of period t and period t-1 with the deferred tax assets of period t and profitability is measured by the ratio of return on assets. Meanwhile, discretionary accruals are used as a proxy for earnings management.
The method used in this research is descriptive and verification method. The population in this study is the financial statements of non-cyclical customer companies listed on the IDX period 2012-2021. The sample in this study were 21 non-cyclical customer companies selected using purposive sampling.
The results of this study indicate that simultaneously deferred tax assets and profitability affect earnings management. Partial research on deferred tax assets has a significant negative effect on earnings management while profitability partially has a significant positive effect on earnings management
KEBIJAKAN PENGECUALIAN PAJAK DIVIDEN: KABAR BAIK ATAU BURUK BAGI INVESTOR
Get PDFThe issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation