Journals Faculty of Economics and Business (Univ. Lampung)
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Identifikasi Dampak Sanksi Ekonomi Terhadap Perekonomian Turki
Get PDFThis research aims to identify the economic sanctions obtained by the Turkish state and to know the data behaviour or trends in export data, imports, inflation, exchange rates and GDP before, during and after the provision of economic sanctions on the Turkish state. The study used secondary data from the presidential decree, newspaper, actual news, the official announcement which would later be processed into economic sanctions data, The World Bank, OECD, TÜIK, investing.com that some data was aggregated and processed by FRED. The study used the period before, on and after economic sanctions were granted to the Turkish state. After the data is collected, the analysis is then described in a descriptive and then illustrated through words and graphs, which will later use the techniques of deductive, inductive or mixed (deductive and inductive) and descriptive, that is collecting and compiling the necessary data in this study. The results of this study showed that economic sanctions in Turkey are present in various sectors and have a negative effect on affected sectors when economic sanctions are imposed against Turkey, So that if economic sanctions are not handled appropriately then this can make the Turkish economy continue to decline
Analisis Komparasi Hapiness Index 5 Negara di Asean
Get PDFThe limitation of economic indicators in representing the level of community welfare has increased the world's attention to social aspects of development. Development progress, which has been seen more by economic indicators, such as economic growth and poverty reduction, is considered insufficient to reflect the right level of welfare. This study aims to determine the effect of GDP per capita, environmental index, and unemployment on the happiness index of 9 countries in ASEAN. Estimation results show that the variable GDP per capita significantly and negatively influences the happiness index. The environmental index has a positive effect on the Happiness Index, and unemployment has a positive impact on the happiness index. Based on the results of special effects, there are individual effect values in 9 ASEAN countries. Singapore is the country with the most significant personal impact, and the Philippines is the country with the smallest particular effect.
 
PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA BPR DI KOTA BANDAR LAMPUNG
Get PDFBPR face difficulties with the high ratio of non-performing loans and competition for peer-to-peer landing online or financial technology (fintech) which was published in CNBC Indonesia. To survive in the sphere of intense business competition, where in the future there will be many digital economic developments, the emergence of products that are increasingly integrated in various financial companies, business must be able to create flexible and innovative business conditions, and must also consider external factors of their business. It must also be followed by technological developments in order to survive and be able to compete in global competition. The high competitiveness created by a business actor can be achieved in one way, which is by increasing managerial performance. This study aims to analyze the influence of the characteristics of management accounting information systems on the managerial performance of rural banks. This study uses primary data using a survey method by giving questionnaires to operational managers of BPR in the city of Bandar Lampung. Based on the research results, it is known that broadscape, timeliness, aggregation, integration significantly and positively affect managerial performanc
THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY
Get PDFThis study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management.
This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings qualit
Transformasi Alokasi Dana Desa terhadap Ketimpangan Pendapatan dan Wilayah Perdesaan di Indonesia
Get PDFPenelitian ini bertujuan untuk mengetahui tranformasi alokasi dana desa yang sudah digulirkan pemerintah sejak tahun 2015 terhadap efektivitas penanggulangan kemiskinan dan pengurangan ketimpangan pendapatan dan wilayah di berbagai provinsi di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik, Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi serta Kementerian Keuangan dengan metode deskriptif melalui pendekatan kuantitatif. Hasil dari analisis dari berbagai literatur menunjukkan bahwa dana desa telah memberikan kontirbusi positif dalam mengurangi angka kemiskinan di perdesaan dimana angka kemiskinan di perdesaan turun sebesar 1.7 %. Selain itu, berdasarkan indeks Wiliamson turun dari 0.782 pada tahun 2015 menjadi 0.593 di tahun 2018. Diharapkan studi ini menjadi awal kajian pembangunan berkelanjutan guna melakukan investigasi lebih lanjut terkait efektifitas dana desa dalam berbagai berbagai indikator lain seperti penciptaan lapangan pekerjaan, pengurangan angka ketimpangan dan menekan angka urbanisasi
Daya Saing dan Pertumbuhan Ekonomi Negara Berkembang ASEAN
Get PDFThe purpose of this study is to look at the condition of the country's competitiveness and its influence on ASEAN economic growth. The data used consists of panel data consisting of time series data for 2009 - 2019 and a cross section of five ASEAN countries with the highest level of competitiveness. The variables used are economic growth, competitiveness, labor participation, and foreign direct investment. The analysis tool used is panel data regression, the Fixed Effect Model (FEM). The results show that competitiveness, labor participation, and foreign direct investment have a positive and significant effect on economic growth in the five developing ASEAN countries.
Keywords: ASEAN, Competitiveness, Economic Growth, and Fixed Effect Model (FEM)
Faktor-Faktor Ekonomi yang Memperngaruhi Pengungkapan Islamic Social Reporting
Get PDFThe objective of this research was to examine the factors economic affecting the Islamic social reporting disclosure on the companies indexed in Jakarta Islamic Index. The number of samples used in this research was 15 companies. The sampling technique used in this research was purposive sampling. The data analyzing technique used in this research was through the multiple regression test, the determination test, the F test, and the t-test. The analytical tool used in this research was SPSS version 20. The result of this research that the R-square was 0.622 0r 62,2% which meant that the independent variable (the profitability, the leverage, the liquidation, the company size, the industry type, the public ownership shares, and the company age) were able to affect the dependent variable (the Islamic social reporting) and the remaining variable 37,8% was affected by the other outside this research. Moreover, there was a significant effect between the company size, the industrial type, the public ownership shares, and the company age on the Islamic social reporting disclosure. This study still has limitations, among others, the sample of this study is only companies listed on the Jakarta Islamic Index. Sources of information used in research to examine only limited data on company year reports, financial reports, and sustainability reports. The results of this study are one of the company's information in carrying out social activities and provide insight into the knowledge of the factors that affect the disclosure of Islamic social reporting in the Jakarta Islamic Index
Pengaruh Budaya Organisasi terhadap Komitmen Organisasional Afektif yang Dimediasi oleh Kepercayaan
Get PDFBudaya organisasi merupakan salah satu aspek penting dalam membangun komitmen karyawan. Selain budaya organisasi, faktor lain yang dapat meningkatkan komitmen organisasional karyawan adalah kepercayaan. Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi secara langsung terhadap komitmen organisasi serta pengaruhnya secara tidak langsung melalui varaibel mediator kepercayaan. Sampel penelitian adalah karyawan departemen laboratorium sebagai pusat kualitas data batubara. Analisis data menggunakan SEM-PLS. Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan budaya organisasi dan kepercayaan terhadap komitmen organisasional afektif, lebih lanjut budaya organisasi berpengaruh positif dan signifikan terhadap komitmen organisasional afektif dimediasi oleh kepercayaan.
Kata kunci: Budaya Organisasi, Komitmen Organisasional Afektif, Kepercayaan
Organizational culture is one of the important aspects of building employee commitment. In addition to organizational culture, another factor that can increase employee organizational commitment is trust. This study aims to analyze the influence of organizational culture directly on organizational commitment and its influence indirectly through the trust as a mediation variable. The sample of this research are employees of the laboratory department as a center for coal data quality. Data analysis using SEM-PLS. The results showed a positive and significant influence of organizational culture and trust on affective organizational commitment, furthermore, the organizational culture had a positive and significant effect on affective organizational commitment mediated by trust.
Keywords: Organizational Culture, Affective Organizational Commitment, Trus
Analisis Pengaruh Kontrak Psikologis dan Komitmen Organisasi Terhadap Kinerja Karyawan
Get PDFAt present, almost all companies in the world are trying to build a different and sustainable value by increasing assets that cannot be measured by money, such as human resources, technology and organizations. Because of this, the ability of Indonesian resources needs to be improved continuously. The purpose of this study is to determine the effect of psychological contracts and organizational commitment to the performance of employees of PT. Sari Segar Husada, South Lampung. This study uses a sample of 277 respondents. The analytical tool in this study uses multiple regression with the SPSS program.
The results of this study support the proposed hypothesis, that is Psychological Contracts, and Organizational Commitment has a positive and significant effect on the performance of employees of PT. Sari Segar Husada, South Lampung. Suggestions for PT. Sari Segar Husada, South Lampung, is an improvement on the psychological contract part of the organization or company by increasing incentives or benefits according to employee workload. Companies can seek to increase organizational commitment to every employee by encouraging and motivating employees, as well as fostering a sense of solidarity within the company so that it can spur employees to keep competent employees in the company.
Keywords: Psychological Contract, Organizational Commitment, and Performance.
Abstrak
Pada saat ini hampir seluruh perusaahan di dunia berusaha untuk membangun nilai yg berbeda dan berkelanjutan dengan cara meningkatkan aset yg tidak dapat di ukur dengan uang, seperti sumber daya manusia, teknologi dan organisasi. Oleh kerena itu kemampuan sumber daya Indonesia perlu di tingkatkan secara terus menerus. Tujuan penelitian ini yaitu untuk mengetahui pengaruh kontrak psikologis dan komitmen organisasi terhadap kinerja karyawan PT. Sari Segar Husada Lampung Selatan. Penelitian ini menggunakan sampel dengan jumlah sampel 277 responden. Alat analisis dalam penelitian ini menggunakan regresi berganda dengan program SPSS.
Hasil penelitian ini mendukung hipotesis yang di ajukan, yaitu Kontrak Psikologis dan Komitmen Organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan PT. Sari Segar Husada Lampung Selatan. Saran bagi pihak PT. Sari Segar Husada Lampung Selatan adalah perbaikan pada bagian kontrak psikologis dalam organisasi ataupun perusahaan dapat dengan meningkatkan insentif ataupun tunjangan sesuai beban kerja karyawan. Perusahaan dapat megupayakan peningkatan komitmen organisasi pada setiap karyawan dengan memacu dan memotivasi karyawan, serta menumbuhkan rasa solidaritas dalam perusahaan sehingga dapat memacu karyawan untuk tetap mempertahankan karyawan berkompeten dalam perusahaan.
Kata Kunci : Kontrak Psikologis, Komitmen Organisasi dan Kinerj
Pengaruh Kualitas DIPA dan Akurasi Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran
Get PDFGoverment faces economic problem continuously that affect the economic growth where the most impact occured is from State Budge. The low absorption rate of goverment budget as seen from the realization of the state ministry/institutional budget hampers the rate of economic growth. The purpose of this study is to provide empirical evidence about the effect of DIPA quality and the accuracy of cash planning on the level of budget absorption of working unit in the working area of regional office of the Directorate General of Treasury, Lampung Province. The data used is secondary data in the form of data from the spending units which revised the budget and data on the planned withdrawal of the budget in the regional office of the Directorate General of Treasury, Lampung Province in 2013-2016. The sample of this study are working units who managed a budget of more than 10 billion on a quarterly basis during the period 2013-2016, with a total sample of 496 data studies. Hypothesis testing is performed using panel data regression Eviews version. The results of the study show that the quality of DIPA and accuracy of cash planning have a significant positive effect on the level of budget absorption of working units in the working area of regional office of the Directorate General of Treasury, Lampung Province