Journals Faculty of Economics and Business (Univ. Lampung)
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Variabel-variabel yang Mempengaruhi Inflasi di Indonesia
Get PDFInflation is one of the economy's most important indicators and an economic challenge that is a concern for developing countries such as Indonesia. This study aims to analyze the influence of several variables that are suspected of having an influence on inflation in Indonesia. The independent variables include the money supply, BI rate, exchange rate, Gross Domestic Product, and imports. Data were obtained from the Bank Indonesia and Badan Pusat Statistik (BPS) from 2010 to 2020. This study uses the Error Correction Model (ECM) to determine the effect of the independent variables in the short and long term. The study concluded that the money supply had a positive but not significant effect in the short term, but in the long term had a significant effect on inflation. The BI and exchange rates have a significant and positive effect on long-term and short-term inflation. Gross Domestic Product does not have a significant positive effect on inflation in both the long and short term. Imports show a positive but not significant with inflation in the long and short term
PENGARUH PENGENDALIAN INTERNAL DAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA PENGADILAN TATA USAHA NEGARA BANDAR LAMPUNG
Get PDFThis study aims to analyze the effect of internal control and benefits on employee performance at PTUN. The sample was determined by saturated sampling technique and obtained 42 PTUN employees. This research is a type of quantitative research. Data analysis methods used in this study include reliability test, validity test, R2 determination test, multiple regression analysis test, f test (simultaneous), t test (partial). The results of the study indicate that the internal control variables and allowances have a positive and significant effect on employee performance at the Bandar Lampung State Administrative Court as seen from the significant value of 0.000 0.05. The results of this study are expected that the internal control variables can be used as guidelines by management in improving employee performance. Keywords: internal control, benefits and employee performance
ANALISIS PENERAPAN SAK-EMKM PADA PELAKU USAHA KECIL, DAN PELAKU USAHA MENENGAH
Get PDFThe purpose of this study is to determine the model for preparing the shop financial statements and to determine the knowledge and understanding of shop owners about SAK EMKM. This study uses a descriptive qualitative approach. To find out the application of SAK EMKM at the shop, the researcher used direct observation and interview techniques. The results of this study indicate that the Sularmi shop did not make financial reports at all and did not understand the application of SAK EMKM. This study only focuses on one sample of small businesses. The limitations of the research experienced were that the shop owners did not know about SAK EMKM at all. The possibility of contributing to the implementation of SAK EMKM has not been able to contribute because of the low understanding of SAK EMKM. However, we hope to provide assistance to improve understanding, knowledge, and skills of accounting practice as well as to analyze working capital needs in Sukoharjo Regency
PENGARUH FOREIGN DIRECT INVESTMENT, PAJAK, DAN HUMAN CAPITAL TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh foreign direct investment, pajak, dan human capital terhadap pertumbuhan ekonomi yang ada di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Dengan menggunakan data sekunder yang peneliti kumpulkan dari tahun 1988 sampai dengan tahun 2020. Peneliti menggunakan data dari world bank. Temuan pada penelitian ini yaitu FDI, Pajak, Dan Human Capital tidak memiliki pengaruh terhadap pertumbuhan ekonomi
PENGARUH GENDER DAN STATUS KEWARGANEGARAAN DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN
Get PDFThis study aims to determine the effect of gender and citizenship of the board of directors on the value of manufacturing companies for the period 2018-2020. The variable used to measure the value of the company is Price to Book Value (PBV), Gender is measured using the percentage value of women on the board of directors and foreign citizenship is measured by using the percentage of foreign nationals on the board of directors. The sample in this study was 110 companies using the purposive sampling method. The analysis technique used is multiple linear regression analysis and hypothesis testing as well as classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test with a 5% alpha significance level. The results showed that the gender and foreign nationality of the board of directors had a positive influence on firm value
Percepatan Pembangunan Berbasis Sektor Kunci di Provinsi Lampung Tahun 2018 (Analisis Input Output)
Get PDFThe business sector in Lampung Province is the foundation for improving the regional and regional economy. Associated with increasing the added value of superior products, it is necessary to do a mapping of the leading sectors in Lampung Province using input-output analysis. Thus, the purpose of this study is to find out which business sector is a key sector for accelerating development in Lampung Province in 2018, using the 2010 input-output analysis method by updating data on the basis of 2018 producer prices by classifying 34 Field Sectors. Business. The results of this study are presented by making a typology (interaction) between the backward linkage coefficient, and the forward linkage coefficient of the production sector as a whole, so that the sector becomes the main priority in order to accelerate development in Lampung Province based on indirect linkages. namely the Horticultural Crops Sector; and the Highway Transportation sector; and key sectors based on direct linkages, namely: Horticultural Crops; Processing industry; Electricity; and Highway Transportation
Pengaruh Kompensasi dan Kepercayaan terhadap Keterikatan Karyawan Pada Perusahaan E-Commerce di Bandarlampung
Get PDFA company will progress and succeed if it can have human resources who believe and feel attached to the company. In every company, employees have the right to receive what they need, such as compensation and trust. It must be given by the company considering that employees will work well and feel bound to the company where they work so that they give all their abilities. Problems regarding employees who feel attached to the company are often experienced in companies such as e-commerce companies in Bandarlampung. The lack of employee attachment to the company makes it difficult for the company or organization to work well and maintain the best human resources that the company has.
This study aims to determine the effect of compensation and trust on employee engagement in e-commerce companies in Bandarlampung. The method used to collect data in this study used a questionnaire with a Likert scale. The sample used in this study amounted to 100 respondents. The data collection method in this research is non-probability sampling with a purposive sampling technique. The analytical tools in this research are multiple linear regression analysis and t-test. The study's results indicate that compensation (X1) and trust have a positive and significant effect on employee engagement (Y). The effect of trust on employee engagement is greater than the effect of compensation on employee engagement. Managers of e-commerce companies in Bandarlampung City can provide employees with excellent and appropriate compensation and trust. Employees must continue to increase the courage to act, be creative, identify and take advantage of opportunities, and innovate the company's progress.
Abstrak
Suatu perusahaan akan maju dan mencapai suatu tahap keberhasilan jika mampu memiliki sumber daya manusia yang percaya dan merasa terikat dengan perusahaan tersebut. Dalam setiap perusahaan, karyawan memiliki hak dalam menerima apa yang menjadi kebutuhannya seperti kompensasi dan kepercayaan, dan ini harus diberikan oleh perusahaan mengingat karyawan akan bekerja dengan baik dan merasa terikat dengan perusahaan tempat mereka bekerja sehingga memberikan seluruh kemampuan yang mereka miliki. Permasalahan mengenai karyawan yang merasa terikat dengan perusahaan banyak dialami dalam suatu perusahaan, seperti perusahaan yang berkecimpung di dunia e-commerce atau jual beli online di Bandarlampung. Kurangnya keterikatan karyawan terhadap perusahaan membuat perusahaan atau organisasi kesulitan untuk bekerja dengan baik dan mempertahankan sumber daya manusia terbaik yang perusahaan miliki.
Penelitian ini bertujuan untuk mengetahui pengaruh Kompensasi dan Kepercayaan terhadap Keterikatan Karyawan pada Perusahaan e-commerce di Bandarlampung. Metode yang digunakan untuk mengumpulkan data pada penelitian ini menggunakan kuesioner. Sampel yang digunakan dalam penelitian ini berjumlah 100 responden. Metode pengambilan sampel dalam penelitian ini ialah non probability sampling dengan teknik purposive sampling. Alat analisis dalam penelitian ini adalah analisis regresi linier berganda dan uji t. Hasil dari penelitian menunjukkan bahwa kompensasi (X1) dan kepercayaan berpengaruh positif dan signifikan terhadap keterikatan karyawan (Y). Pengaruh kepercayaan terhadap keterikatan karyawan lebih besar daripada pengaruh kompensasi terhadap keterikatan karyawan. Manajer perusahaan e-commerce di kota Bandarlampung dapat memberikan kompensasi dan kepercayaan yang baik dan tepat kepada para karyawan serta karyawan harus terus meningkatkan keberanian untuk bertindak, berkreasi, mengidentifikasi dan memanfaatkan peluang, serta memiliki inovasi-inovasi demi kemajuan perusahaan.
Kata kunci: Kompensasi, Kepercayaan, dan Keterikatan KaryawanA company will progress and succeed if it can have human resources who believe and feel attached to the company. In every company, employees have the right to receive what they need, such as compensation and trust. It must be given by the company considering that employees will work well and feel bound to the company where they work so that they give all their abilities. Problems regarding employees who feel attached to the company are often experienced in companies such as e-commerce companies in Bandarlampung. The lack of employee attachment to the company makes it difficult for the company or organization to work well and maintain the best human resources that the company has.
This study aims to determine the effect of compensation and trust on employee engagement in e-commerce companies in Bandarlampung. The method used to collect data in this study used a questionnaire with a Likert scale. The sample used in this study amounted to 100 respondents. The data collection method in this research is non-probability sampling with a purposive sampling technique. The analytical tools in this research are multiple linear regression analysis and t-test. The study's results indicate that compensation (X1) and trust have a positive and significant effect on employee engagement (Y). The effect of trust on employee engagement is greater than the effect of compensation on employee engagement. Managers of e-commerce companies in Bandarlampung City can provide employees with excellent and appropriate compensation and trust. Employees must continue to increase the courage to act, be creative, identify and take advantage of opportunities, and innovate the company's progress.
Abstrak
Suatu perusahaan akan maju dan mencapai suatu tahap keberhasilan jika mampu memiliki sumber daya manusia yang percaya dan merasa terikat dengan perusahaan tersebut. Dalam setiap perusahaan, karyawan memiliki hak dalam menerima apa yang menjadi kebutuhannya seperti kompensasi dan kepercayaan, dan ini harus diberikan oleh perusahaan mengingat karyawan akan bekerja dengan baik dan merasa terikat dengan perusahaan tempat mereka bekerja sehingga memberikan seluruh kemampuan yang mereka miliki. Permasalahan mengenai karyawan yang merasa terikat dengan perusahaan banyak dialami dalam suatu perusahaan, seperti perusahaan yang berkecimpung di dunia e-commerce atau jual beli online di Bandarlampung. Kurangnya keterikatan karyawan terhadap perusahaan membuat perusahaan atau organisasi kesulitan untuk bekerja dengan baik dan mempertahankan sumber daya manusia terbaik yang perusahaan miliki.
Penelitian ini bertujuan untuk mengetahui pengaruh Kompensasi dan Kepercayaan terhadap Keterikatan Karyawan pada Perusahaan e-commerce di Bandarlampung. Metode yang digunakan untuk mengumpulkan data pada penelitian ini menggunakan kuesioner. Sampel yang digunakan dalam penelitian ini berjumlah 100 responden. Metode pengambilan sampel dalam penelitian ini ialah non probability sampling dengan teknik purposive sampling. Alat analisis dalam penelitian ini adalah analisis regresi linier berganda dan uji t. Hasil dari penelitian menunjukkan bahwa kompensasi (X1) dan kepercayaan berpengaruh positif dan signifikan terhadap keterikatan karyawan (Y). Pengaruh kepercayaan terhadap keterikatan karyawan lebih besar daripada pengaruh kompensasi terhadap keterikatan karyawan. Manajer perusahaan e-commerce di kota Bandarlampung dapat memberikan kompensasi dan kepercayaan yang baik dan tepat kepada para karyawan serta karyawan harus terus meningkatkan keberanian untuk bertindak, berkreasi, mengidentifikasi dan memanfaatkan peluang, serta memiliki inovasi-inovasi demi kemajuan perusahaan.
Kata kunci: Kompensasi, Kepercayaan, dan Keterikatan Karyawa
Hubungan Vertical Fiscal Imbalance dan Local Taxing Power di Indonesia: Perbandingan Daerah Induk vs Daerah Otonom Baru, 2010 - 2020
Get PDFPenelitian ini ingin menjawab pertanyaan tentang bagaimana hubungan antara vertical fiscal imbalance dan local taxing power? Apakah ketika vertical fiscal imbalance mengalami penurunan akan menyebabkan local taxing power mengalami kenaikan? atau sebaliknya. Kemudian seberapa besar magnitude dari perubahan vertical fiscal imbalance ini terhadap local taxing power di level kabupaten dan kota, baik yang merupakan daerah induk maupun daerah otonom baru. Dengan menggunakan model fixed effect, hasil penelitian menunjukkan bahwa ketika ketergantungan terhadap transfer pemerintah pusat berkurang, baik kabupaten maupun kota di daerah otonom baru cenderung menunjukkan performa yang lebih baik dibandingkan kabupaten/kota di daerah induk
PENGUJIAN TEORI AKUNTANSI POSITF PADA KECENDERUNGAN PERUSAHAAN DALAM PEMILIHAN METODE PENYUSUTAN ASET TETAP
Get PDFThis study aims to test and analyze the hypotheses put forward in positive accounting theory with the factors of type of industry, tax, and solvency level on the company's tendency to choose the method of depreciation of fixed assets. The method used in this study is a quantitative method in which the data consisting of 327 companies listed on the Indonesia Stock Exchange are then analyzed through descriptive statistics and logistic regression. The results of this study indicate that the type of industry and the level of solvency are not proven to influence the choice of fixed asset depreciation method, while taxes are empirically proven to influence the choice of fixed asset depreciation method
Dampak Pandemi Covid-19 Terhadap Prediksi Kebangkrutan Perusahaan dengan Kondisi Keuangan sebelum Pandemi Covid-19 sebagai Variabel Moderasi
Get PDFThis study uses financial conditions before the Covid-19 pandemic as a moderating variable to examine the effect of the Covid-19 pandemic on the prediction of company bankruptcy. The impact of the Covid-19 pandemic is measured by the disclosure of information submitted by publicly traded companies to the Indonesia Stock Exchange. The prediction of company bankruptcy was proxied by the Springate model. The financial condition before the Covid-19 pandemic was proxied by the current and debt-to-equity ratios. The population in this study is retail sub-sector companies listed on the Indonesia Stock Exchange in 2019-2020, as many as 27 companies. A total 0f 24 samples were obtained using the purposive sampling technique. The data analysis technique we used was linear regression with a moderation model. The result found that the Covid-19 pandemic has a negative and significant impact on the bankruptcy prediction.
Meanwhile, the financial condition before the Covid-19 pandemic has a moderating effect. Suggestion for the company is to maintain the level of liquidity and solvency during the prolonged Covid-19 pandemic. Based on this study, companies that have entered into a bankruptcy prediction must make changes immediately by efficiently using finance, restructuring, product and service differentiation, and developing an e-commerce to recover sales and revenues.
Abstrak
Penelitian ini menggunakan kondisi keuangan sebelum pandemi Covid-19 sebagai variabel moderasi untuk menguji pengaruh pandemi Covid-19 terhadap prediksi kebangkrutan perusahaan. Dampak pandemi diukur dengan melihat keterbukaan informasi yang disampaikan oleh perusahaan go publik kepada Bursa Efek Indonesia. Prediksi kebangkrutan diproksikan oleh model Springate. Kondisi keuangan sebelum pandemi Covid-19 diproksikan oleh current ratio dan debt to equity ratio. Populasi dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia tahun 2019-2020 sebanyak 27 perusahaan. Sampel dalam penelitian ini sebanyak 24 perusahaan ritel yang diperoleh dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah regresi linear dengan model moderasi. Hasil penelitian menunjukkan bahwa dampak pandemi Covid-19 berpengaruh negatif dan signifikan terhadap prediksi kebangkrutan.
Sementara itu, kondisi keuangan sebelum pandemi Covid-19 mampu menjadi variabel moderasi. Saran untuk perusahaan adalah tetap menjaga tingkat likuiditas dan solvabilitas dalam masa pandemi Covid-19 yang berkepanjangan. Bagi perusahaan yang sudah masuk pada prediksi bangkrut berdasar penelitian ini, harus segera melakukan perubahan dengan cara melakukan efisiensi penggunaan keuangan, restrukturisasi, diferensiasi produk dan jasa, mengembangkan e-commerce agar penjualan dan pendapatan perusahaan kembali pulih.
Kata Kunci: Dampak Pandemi Covid-19, Model Springate, Kondisi KeuanganThis study uses financial conditions before the Covid-19 pandemic as a moderating variable to examine the effect of the Covid-19 pandemic on the prediction of company bankruptcy. The impact of the Covid-19 pandemic is measured by the disclosure of information submitted by publicly traded companies to the Indonesia Stock Exchange. The prediction of company bankruptcy was proxied by the Springate model. The financial condition before the Covid-19 pandemic was proxied by the current and debt-to-equity ratios. The population in this study is retail sub-sector companies listed on the Indonesia Stock Exchange in 2019-2020, as many as 27 companies. A total 0f 24 samples were obtained using the purposive sampling technique. The data analysis technique we used was linear regression with a moderation model. The result found that the Covid-19 pandemic has a negative and significant impact on the bankruptcy prediction.
Meanwhile, the financial condition before the Covid-19 pandemic has a moderating effect. Suggestion for the company is to maintain the level of liquidity and solvency during the prolonged Covid-19 pandemic. Based on this study, companies that have entered into a bankruptcy prediction must make changes immediately by efficiently using finance, restructuring, product and service differentiation, and developing an e-commerce to recover sales and revenues.
Abstrak
Penelitian ini menggunakan kondisi keuangan sebelum pandemi Covid-19 sebagai variabel moderasi untuk menguji pengaruh pandemi Covid-19 terhadap prediksi kebangkrutan perusahaan. Dampak pandemi diukur dengan melihat keterbukaan informasi yang disampaikan oleh perusahaan go publik kepada Bursa Efek Indonesia. Prediksi kebangkrutan diproksikan oleh model Springate. Kondisi keuangan sebelum pandemi Covid-19 diproksikan oleh current ratio dan debt to equity ratio. Populasi dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia tahun 2019-2020 sebanyak 27 perusahaan. Sampel dalam penelitian ini sebanyak 24 perusahaan ritel yang diperoleh dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah regresi linear dengan model moderasi. Hasil penelitian menunjukkan bahwa dampak pandemi Covid-19 berpengaruh negatif dan signifikan terhadap prediksi kebangkrutan.
Sementara itu, kondisi keuangan sebelum pandemi Covid-19 mampu menjadi variabel moderasi. Saran untuk perusahaan adalah tetap menjaga tingkat likuiditas dan solvabilitas dalam masa pandemi Covid-19 yang berkepanjangan. Bagi perusahaan yang sudah masuk pada prediksi bangkrut berdasar penelitian ini, harus segera melakukan perubahan dengan cara melakukan efisiensi penggunaan keuangan, restrukturisasi, diferensiasi produk dan jasa, mengembangkan e-commerce agar penjualan dan pendapatan perusahaan kembali pulih.
Kata Kunci: Dampak Pandemi Covid-19, Model Springate, Kondisi Keuanga