Journals Faculty of Economics and Business (Univ. Lampung)
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ANALISIS KELAYAKAN INVESTASI PENAMBAHAN SETORAN MODAL PEMERINTAH KOTA XYZ PADA PT BANK LAMPUNG
Get PDFThis study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index). The result of this study indicate that investment the results of this study indicate that the investment made by the XYZ city government was feasible in a certain amount.
 
Faktor-faktor Yang Mempengaruhi AHH Provinsi Bali
Get PDFThe degree of public health can be measured by looking at the amount of Life Expectancy (AHH). AHH is the result of calculating projections often used as one of the People's Welfare Indicators (IKR). Assuming a declining trend in infant mortality rates (IMR) and changes in the population's age composition, the objectives in this study are: 1) to analyze the effect of income per capita, government spending in education, and health simultaneously affect life expectancy in Bali Province / City in the 2011-2017 period and 2) to analyze the effect of per capita income, government spending the education and health sector influences the life expectancy in the Regency / City of Bali Province in the 2011-2017 period. The data used in this study is secondary data in 2011-2017. This study uses Multiple Linear Regression analysis techniques used to process classical assumption test data using Eviews 9. The results of this study stated that the variable income per capita (X1), government expenditure in education (X2), and government expenditure in health (X3) simultaneously affected the life expectancy (Y) in districts/cities in Bali Province. Partially per capita income has a positive and significant impact on life expectancy. Government expenditure in education and government expenditure in health does not affect life expectancy in Bali Province districts/cities.
 
Hukum OKUN: Pertumbuhan Ekonomi dan Tingkat Pengangguran di Indonesia
Get PDFThis study examined the validity of Okun's Law on the Indonesian economy by using the difference version of Okun's Law to obtain the Okun coefficient. This study uses the analysis of the Autoregressive Distributed Lag Model (ARDL). The estimation results concluded that Okun's Law proved to have a negative and significant effect on the Indonesian economy because the variable economic growth was shown to influence the unemployment variable statistically
Potensi Ekonomi Lokal di Daerah Tertinggal dan Ketimpangan Antar Wilayah di Provinsi Lampung
Get PDFThis study aims to identify districts/cities that fall into the category of disadvantaged and analyze the level of regional inequality in Lampung Province. Another objective of this research is to identify sectors that are the basis of economies in regions that are included in the lagging category and identify appropriate policy strategies to develop industries that are economic bases in areas that are included in lagging types. The results showed that there were six districts included in the lagging category: West Lampung Regency, North Lampung, Pesawaran, Pesisir Barat, West Tuba, and Waykanan. The level of inequality in Lampung Province is in a low category, with the average theil index in 2011-2016 of 0.107. The economic base sector in most of the lagging regions in Lampung Province in the agriculture sector. After analyzing sector development, the most suitable strategy for developing the agricultural industry in Lampung Province is an aggressive strategy that focuses on opportunity and strength
PENGARUH PERTUMBUHAN EKONOMI, PAD, DAU TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA SUMATERA SELATAN
Get PDFThis research is aimed at determining the influence ofeconomic growth, local revenue and general fund allocation toward appropriation of capital budget In Districts/City in South Sumatera Province. The samples used in this study were 11 districts/cities in South Sumatera Province in line with the source of Realization Report Budget (APBD) which was accessed from www.djpk.depkeu.go.id and Economic Growth which was obtained from the Central Statistics Agency of South Sumatera Province. The data used in this research was secondary data. The technique of analyzing the data was using multiple regression test.
Simulataneously, the results showed that Economic Growth, Local Revenue and General Fund Allocation had positive significant influence toward capital expenditures. While, partially, the results showed that Economic Growth had no positive significant influence toward toward Capital Expenditure, regional revenue had no positive significant influence toward Capital Expenditure, General Fund Allocation had positive significant toward Capital Expenditure.
 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA BARBERSHOP
Get PDFThis research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.
 
EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN No. 45 PADA ORGANISASI NIRLABA DI BANDAR LAMPUNG
Get PDFThis study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Non- profit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount of resources provided. This study uses a sample of 22 non-profit entities in Bandar Lampung. However, for this study purpose, 4 nonprofit organizations have been selected as they met the criteria according of financial reporting standards. Data were evaluated using the focus group discussion method. The results of the study found that the PSAK No. 45 on the reporting of financial position, statement of activities, and cash flow statements have not been implemented by non-profit entities in Bandar Lampung. An exception is of one organization which prepared those as a requirement to submit a proposal for international funding
PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI DI INDONESIA
Get PDFThe purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance value of more than 0.05
Analisis Efisiensi dan Skala Ekonomis Pada Industri Kerajinan Anyaman Bambu Kecamatan Susut Kabupaten Bangli
No full textThis study aims to analyze; 1) simultaneously, and analyze the partial effect of the use of production factors labor, work experience and capital for various products of the bamboo weaved craft industry, 2) to investigate the economies of scale and 3) analyze the efficiency of production factors in the bamboo weaved handicraft industry in Kecamatan Susut, Kabupaten Bangli. The type of data in this study is quantitative and qualitative data with primary and secondary data sources. Respondents in this study amounted to 93 peoples, a sample of 1277 craftsmen and calculated using the Slovin's formula. The determination of the sample size in each village was determined by the disproportional stratified random sampling method. Data analysis techniques used in this research is the analysis techniques of Cobb-Douglass, economies of scale, and economic efficiency. The results showed that the variable labor (X1), work experience (X2), and capital (X3) simultaneously and partially had a positive and significant impact on the amount of production (Y) to the bamboo weaved craft industry in Susut District, Bangli Regency. Economies of scale test in a state of increasing return to scale, but partially still in a decreasing return to scale condition. The efficiency of the use of production factors has not been efficient
PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN
Get PDFUsing independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard