Herry Goenawan Soedarsa
Bandar Lampung University

Published : 8 Documents
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Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan (Studi Kasus pada PT. Gramedia Asri Media Bandar Lampung)

Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

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Abstract

PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable.

The Influence Of Inflation, GDP Growth, Size, Leverage, And Profitability Towards Stock Price On Property And Real Estate Companies Listed In Indonesia Stock Exchange Period 2005-2013

International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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Abstract

This study aims to identify and analyze the effect of inflation, GDP growth, firm size, leverage and profitability towards the stock price on the property and real estate sectors listed in Indonesia Stock Exchange 2005-2013. The first hypothesis is the inflation rate influences negatively on the stock price, the second hypothesis is GDP growth influences positively on the stock price, the third hypothesis is the firm size influences positively on the stock price, the fourth hypothesis is leverage influences negatively on the stock price, and the fifth hypothesis is profitability influences positively on the stock price. Stock prices measured by the Annual Closing Price are seen in the companys annual financial statements.The sample of this study is the industrial property and the real estate listed in Indonesia Stock Exchange in 2005-2013. The sampling technique used is purposive sampling in order to obtain a total sample of 10 companies and real estate properties that meet the criteria established for research sample. Inflation is measured by the consumer price index rate, GDP growth is seen from the changes in nominal GDP, the size of the Company is measured by total sales, leverage is measured using the Debt Equity Ratio (DER) and profitability is measured by Return on Assets (ROA). Data analysis techniques is performed with the classical assumption, hypotheses are tested using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial inflation, GDP growth, and leverage have no effect on stock prices, while the size of the company and profitability have positive effect on the stock price on the company property and real estate sectors listed in Indonesia Stock Exchange.

Analisis Kinerja Keuangan Pemerintah Kabupaten/Kota Se-Propinsi Lampung

Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

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Abstract

According to UU No. 17 / 2003 about state of financial claims that regional leaders should give the stewardship of the budget implementation in the form of financial report to parliament.Such financial statement covering a report the realization of regional, at least the balance, the report cash flow and the record on the financial statements.In accordance with the mandate pp no. 24 / 2005 about government, the accounting standard we need to be a assessment to the financial management of local governments in order to assess whether related regional governments managed to carry out his duty with good or not. The aim of this research is to find out if there are differences financial performance governments city se-propinsi lampung in 2011 and 2012 s independence, based on an indicator effectiveness, efficiency and growth of regional financial. Data used in this research is data skunder, in the form of a report the realization of budget district 2011-2012 originating from BPK-RI lampung area. he analysis used is an analysis of qualitative and quantitative analysis by the instrument in form of independent analysis of a sample t test with standard of significance 0.05 or 5 %.

Analisis Kredit Bermasalah dan Penghapusan Kredit Bermasalah Terhadap Peningkatan Net Profit Margin (Studi Kasus Pada PT. Bank Rakyat Indonesia (Persero), Tbk Tahun 2011-2013)

Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kredit bermasalah danpenghapusan kredit bermasalah terhadap peningkatan net profit margin PT. Bank Rakyat Indonesia (Persero), Tbk. Penelitian yang dilakukan termasuk jenis penelitian deskriptif. Data yang digunakan berupa lapuran keuangan selama tiga periode yaitu dari tahun 2011 sampai dengan tahun 2013. Teknik analisis dilakukan dengan menganalisis data-data yang telah dikumpulkan yang kemudian dideskriptifkan bagaimana pengaruh kredit bermasalah dan penghapusan kredit bermasalah terhadap peningkatan net profit margin. Hasil penelitian menunjukan bahwa kredit bermasalah berpengaruh positif terhadap peningkatan net profit margin dan penghapusan kredit bermasalah tidak berpengaruh terhadap peningkatan net profit margin. Dari hasil penelitian disarankan kepada pihak perusahaan agar dapat meningkatkan pengawasan terhadap kredit bermasalah dari sejak permohonan kredit hingga selesainya kredit.

Analisis Penerapan Metode Pengakuan Pendapatan Terhadap Laba Perusahaan Pada PT. Coca Cola Distribusi Indonesia (Cabang Tanjung Karang)

Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET
Publisher : Universitas Bandar Lampung (UBL)

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Abstract

Penjualan merupakan kegiatan yang menghasilkan pendapatan. Dimana pendapatantersebut merupakan salah satu sumber kelangsungan hidup dari sebuah perusahaan. PT. Coca-cola Distribusi Indonesia Tanjung Karang yang merupakan perusahaan yang bergerak dalam bidang distribution minuman ringan yang mempunyai kegiatan mendistribusikan minuman ringan yang pemasarannya meliputi wilayah Lampung Tengah, Lampung Timur, Lampung Utara. PT. Coca-cola Distribution Cabang Tanjung Karang adalah perusahaan yang bergerak dalam bidang penjualan minuman ringan baik secara Tunai maupun kredit. Adapun yang menjadi permasalahan yaitu apakah metode pengakuan pendapatan yang digunakan oleh perusahaan mempengaruhi Laba dan bagaimana pengaruhnya terhadap Laporan Laba Rugi. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi terhadap pendapatan terhadap laporan laba rugi yang diterapkan oleh perusahaan, dan sesuai dengan kriteria dan prinsip-prinsip akuntansi yang lazim

THE INFLUENCE OF TRANSPARENCY AND ACCOUNTABILITY LOCAL GOVERNMENT FINANCIAL REPORT ON THE LEVEL OF CORRUPTION LOCAL GOVERNMENT OF SUMATERA AREA

International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

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Abstract

Positive developments of government accountability a region characterized by the increases in WTP opinion for local governments it turns out that will be followed by the increases in of criminal acts of corruption conducted by the regional government officials. Corrupt practices is certainly preventable when applying transparency of local governments and accountability for financial management. This study attempts to prove empirically the influence of transparency and accountability local government financial report on the corruption local governments in Sumatera. Tests were conducted with 15 local governments in Sumatera. The data used are sourced from KPK, the website of the local government each, and from BPK RI 2011-2013 periode. This research used a linear regression multiple analysis. The result research showed that transparency it has positive effects and insignificant on the level corruption local government and accountability has positive effects and significant on the level corruption local government.

Analisis Kinerja Perusahaan Dengan Metode Balanced Scorecard Periode 2013-2014 (Studi Kasus Pada Hotel Sahid Bandar Lampung).

Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

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Abstract

This research aims to meansure the performance of Sahid Hotel using the balanced scorecard method with four perspectives in balanced scorecard measurement. The four perspectives of balanced scorecard are financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This research using data during two periods 2013-2014. The result of this research using balanced scorecard such as financial perspective, customer perspective, and learning and growth perspective show quite less, but to internal business show quite good. From four perspective of balanced scorecard method, over all performance of Sahid Hotel is less.

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM EVALUASI PENETUAN TARIF RAWAT INAP PADA RUMAH SAKIT GMC TAMAN SARI

Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

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Abstract

The purpose of this study is to add knowledge about the determination of the rates of inpatient services hospitalization with the use of activity based costing, can be used as a reference in setting the service rates of hospitalization in Hospital GMC Taman Sari and as a means of comparison with hospitalization rates that are set for this, as well as being one of the inputs that provide information about activity based costing in its application in a hospital which orientation is the primary community service.This study was conducted on Hospital GMC Taman Sari which is located in the street of Ahmad Yani No. 36 of 20 Km of the Village Taman Sari sub-District Gedongtataan Pesawaran District Lampung Province.The method of analysis used is descriptive method of comparative yaiutu analysis of the tariff of the hospital now, setting method based on activity based costing, then compare the hospitalization rates hospitals based on activity based costing with its realization.The results of the study showed that of perthitungan hospitalization rates using activity based costing, when compared to the rates used by the hospital, then the activity based costing gives a smaller yield.This is due to the overhead of loading on each product. In activity based costing, overhead cost on each product charged on many cost drivers. So in activity based costing, has been able to allocate activity costs to each of the rooms appropriately based on the consumption of each activity.