Journals Faculty of Economics and Business (Univ. Lampung)
Not a member yet
363 research outputs found
Sort by
ANALISIS PENERAPAN EXPECTED CREDIT LOSS (ECL) TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI MENURUT PSAK NO. 71 PADA LEMBAGA PEMBIAYAAN DI INDONESIA
Get PDFThis study aims to measure impairment losses (CKPN) before and adfter the application Expected Credit Loss (ECL method of PSAK 71, as well as the difference in net income before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71 at financial institutions in Indonesia. The object of this research is sixteen financial institutions which are included in the sample criteria. This study uses a quantitative method by conducting a different type of Wilcoxon Signed t-test. Based on the different test results in the first and second hypotheses, the significance value is <0.05, which means that there is a significant difference in the amount of Impairment Loss (CKPN) between before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71 and there is a significant difference in net income between before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71. The ECL method makes the CKPN value large because it considers the possibility of credit risk, so that CKPN recorded as an expense will reduce the net profit generated by the company
MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH
Get PDFFinancial reporting using an accrual basis is preferred by conventional and Islamic banking because it is considered rational and fair in reflecting the company's financial condition although it can also provide flexibility to management in choosing accounting methods for certain purposes or earnings management. Based on the previous literature review regarding earnings management in both Conventional Commercial Banks and Islamic Commercial Banks, it is seen that the practice of earnings management is very likely to be carried out by managers as managers. The purpose of this study was to identify and analyze the differences in earnings management by conventional commercial banks and Islamic general banks. The type of data source used in this study is secondary data derived from audited published financial reports on Islamic Commercial Banks and Conventional Commercial Banks registered with the Financial Services Authority in Indonesia during the research period from 2014 to 2019. This study uses Earning Management as a variable measured by the Modified Jones Model. From this research, it can be concluded that there is a difference between the discretionary accrual ratio of conventional banks and the ratio of discretionary accruals of Islamic banks. Where Conventional Banks are higher in earning management than Islamic Banks
A Scientometric Analysis of Urban Economic Development: R Bibliometrix Biblioshiny Application
Get PDFThis study aims to analyze the development of scientometric research from the theme of urban economic development. The analysis was carried out on 360 articles indexed by Dimension.ai. The method used is scientometric using R Bibliometrix Biblioshiny and VosViewer as processing tools. The results obtained are that this theme has begun to develop significantly in 2020 until now. Research in urban economic development is dominantly published by Chinese authors and affiliates in reputable journals. Research opportunities from urban economic development in emerging themes found the topics of city, innovation, metropolitan, planning, future, and change. This indicates that the potential research themes are in the city planning area which is “innovative”, “future-oriented” and able to “adapt the technology” in “the face of change”. Potential topics in urban economic development were found to have changed from 1964-2013 to 2014-2020 which focused on urban, data, local, contemporary, design and cities. These results can be used as input in compiling research on the theme of urban economic development research and to help researchers find novelty and sustainable impact contributions
Adakah Perbedaan Faktor yang Mempengaruhi Tingkat Pengendalian Korupsi antara Negara Maju, Menengah dan Miskin?
Get PDFThe purpose of this study was to examine the effect of good government as measured by the level of democracy, the effectiveness of government and the quality of regulations on controlling corruption in high, midle and low income countries. Samples were high, midle and low income countries represented all continents in the world for 5 years. Research found that the level of democracy, government effectiveness and regulatory quality had a significant effect on the control of corruption, but the level of prosperity/economy income positively correlates with democracy, government effectiveness and regulatory quality so that countries with better income show higher variable levels both at the level of corruption control, the level of democracy, government effectiveness and the quality of regulation. Control of corruption in the High income countries just variable quality reguation is significant. In middle income countries level of democracy and government effectiveness that significant, and the low countries just only democracy that significant. These findings can be a policy in improving control of corruption depending ocountries income so that the policy can be more effectiv
ANALISIS TINGKAT KORUPSI PEMERINTAH DAERAH BERDASARKAN OPINI AUDIT, TEMUAN AUDIT ATAS KELEMAHAN SPI DAN KETIDAKPATUHAN TERHADAP PERATURAN PERUNDANG-UNDANGAN
Get PDFAbstrakPenelitian ini bertujuan untuk mengetahui adanya pengaruh antara opini audit, temuan kelemahan sistem pengendalian internal dan temuan ketidakpatuhan perundang-undangan terhadap tingkat korupsi di pemerintahan daerah provinsi. Jenis penelitian yang digunakan dalam penelitian ini merupakan jenis penelitian kuantitatif dengan data sekunder. Penelitian ini dilakukan pada 34 provinsi diseluruh Indonesia tahun 2014-2019, dengan total sampel sebanyak 204 sampel. Sumber data menggunakan IHPS 2014-2019 dan laporan tahunan KPK. Analisis data yang digunakan dalam penelitian ini adalah dengan metode regresi linear berganda dengan purposive sampling. Berdasarkan hasil pengujian penelitian ini menunjukkan bahwa opini audit, temuan kelemahan SPI dan temuan ketidakpatuhan perundang-undangan berpengaruh positif dan signifikan terhadap tingkat korupsi. Keterbatasan penelitian ini adalah data yang dipakai hanya terpaku terhadap laporan keuangan sehingga akan lebih baik jika menambah variabel non keuangan untuk mendeteksi korupsi. Kebaruan penelitian ini terlihat pada laporan yang digunakan menggunakan data dari KPK, menganalisis secara terpisah variabel temuan audit menjadi temuan audit atas kelemahan sistem pengendalian internal dan temuan audit atas ketidakpatuhan terhadap peraturan perundang-undangan, dan sampel menggunakan 34 provinsi di Indonesia dari tahun 2014-2019
Business Integration Analysis of Aquaponic Technology on Catfish (Clarias sp.) Cultivation in The Strengthening of The Business MSME Scale in Pandemic Covid-19
Get PDFThe aim of this study was analyzed the effort to implement the integration of aquaponic technology in conventional fish cultivation. The study was conducted for 6 months (May - October 2021) in the Mandiri Sentosa fish farming unit in Marga Agung Village, Jati Agung District, South Lampung Regency. Experimental research with quantitative methods with descriptive analysis of two treatments is the analysis of the feasibility of catfish cultivation business that has not been integrated with Aquaponik technology (P0) and which has been integrated with Aquaponic technology (P1). Each treatment pool with a 2,000 catfish density with 5-7 cm/fish marked size was maintained for 3 months for harvest. The integration of aquaponic technology in the treatment pool (P1) with the number of vegetable seeds of lettuce was 100 seeds per treatment pool. Quantitative method was doing by business analysis to determine the activities of catfish cultivation business (Clarias sp.) Has benefits and deserves to be developed from the parameters of business cost analysis, depreciation, acceptance analysis, net cash flow (net cash flow), R/C ratio, B/C ratio, Break-Even Point (BEP), Payback Period. The conclusion of this research was the farming business based on aquaponic technology in Catfish (Clarias sp.) cultivation was profitable business or very suitable to be developed
The Effect of Macroeconomic Variables and The Russia-Ukrainian War on Exports in Indonesia
Get PDFIndonesia is one of the countries that are active in international trade activities. This study examines the effect of macroeconomic variables consisting of natural resources rent, foreign direct investment, and government spending on Indonesian exports. In addition to macroeconomic variables, this study examines the effect of the Russia-Ukraine war on Indonesian exports. This study uses time series data from 1991-2021. The method used in this research is Ordinary Least Square (OLS). The results of this study show that natural resource rents have a positive effect on exports. In contrast, foreign direct investment, government spending, and the Russia-Ukraine war negatively and significantly impact Indonesian exports from 1991-2021. Simultaneously, natural resource rents, foreign direct investment, government spending, and the Russia-Ukraine war substantially affect Indonesian exports. This paper examines how macroeconomic factors, particularly the influence of the Russia-Ukraine war on exports, affect Indonesian exports, which are currently quite restricted. As a result, this study helps to understand the variables that influence exports in Indonesia
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS
Get PDFReturn on Assets is one of the indicators that can be used to measure how effectively a company utilizes its assets to generate profits and achieve competitive advantage in its performance. The Resources-Based Theory explains that the use of resources effectively and efficiently can be a competitive advantage for a company. Intellectual capital is a resource in the form of intangible assets that are believed to be able to create added value for an entity through the Value Added Intellectual Capital (VAIC™) method. Therefore, this study aims to determine the effect of Intellectual Capital as proxy for Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on Return on Assets (ROA). This research is in the form of quantitative research using descriptive statistical analysis methods and panel data regression analysis with secondary data sources and samples from mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The results showed that simultaneously VACA, VAHU and STVA had a significant effect on ROA. However, partially VACA showed a significant negative effect on ROA, VAHU had a significant positive effect on ROA, and STVA did not have a significant effect on ROA
Pengaruh Air dan Sanitasi terhadap Kesehatan Anak Di Indonesia: Analisis Data IFLS
Get PDFThe role of the sustainable development process has an impact on the fulfillment of access to sanitation and basic services. One of the goals of sustainable development is access to clean water which must start from the household scale. This study aims to analyze the effect of access to water sources and improved sanitation on the health (diarrhea and height for age) of children aged zero and seven years, using the logit and difference-in-difference (DiD) models. This study uses secondary data with various relevant and primary sources that can explain related phenomena. The results show that children in rural areas who access improved sanitation have better height than children who access unimproved sanitation. Meanwhile, the urban sample shows that children who access improved water sources have a lower height than children who access unimproved water sources. This indicates that the quality of clean water sources will determine the level of stunting/availability of children's height in the household
Dampak Pandemi Covid-19 Terhadap Pola Prediksi Return Saham Berdasarkan Harga Minyak Dunia
Get PDFThe Covid-19 pandemic has had a very serious impact, not only on the health sector, but also on the economic sector. Investors cannot predict the effect of a decline or increase in world oil prices during the Covid-19 pandemic on their investment choice decisions. Through this research, an analysis will be carried out on whether Covid-19 will have an influence on the effect of the relationship between world oil prices and stock return predictions using daily Jakarta Composite Index (JCI) data from 03/01/2011 to 14/03/2022. The data to be analyzed will be divided into 3 types of data panels to facilitate the analysis in finding a comparison of the effect of Covid-19 based on a certain period of time. Panel A presents full sample data, Panel B contains pre Covid-19 sample data and Panel C presents data for samples during the time of Covid-19. Based on the results of the study, it can be inffered that the effect of the Covid-19 pandemic can decrase the effectiveness of economic activities and make the capital market unstable, so that the effect of oil prices on stock returns is inaccurat