Lana Sularto

Bio: Lana Sularto is an academic researcher from Gunadarma University. The author has contributed to research in topics: Accounting information system & Point of sale. The author has an hindex of 5, co-authored 13 publications receiving 133 citations.

Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan

Abstract: Penelitian ini bertujuan untuk menguji apakah variabel ukuran perusahaan, leverage, profitabilitas dan tipe kepemilikan perusahaan berpengaruh terhadap luas voluntary disclosure laporan tahunan. Penelitian ini merupakan penelitian korelasional. Sampel penelitian perusahaan diperoleh dari populasi perusahaan pemanufakturan yang terdaftar di Bursa Efek Jakarta. Luas voluntary disclosure merupakan variabel dependen, diukur dengan menggunakan instrumen pengukuran yang dikembangkan oleh Suripto (1998) sebanyak 33 item. Jumlah sampel yang digunakan dalam penelitian ini yaitu terdiri dari 8 perusahaan yang bergerak dalam manufaktur. Pengolahan dan analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS. Pengujian data yang digunakan untuk regresi linear berganda yaitu uji asumsi klasik.

Pengaruh penerapan periklanan di internet dan pemasaran melalui e-mail produk umkm di wilayah depok

Abstract: Dewasa ini peran internet bukan hanya sebagai sarana mencari informasi, tapi juga mempunyai potensi besar sebagai media pemasaran dan perdagangan, khususnya periklanan. Bagi usaha mikro kecil dan menengah (UMKM), media periklanan melalui internet di Indonesia belum dimanfaatkan secara maksimal bahkan masih relatif kecil dan cenderung jauh dari sentuhan teknologi informasi yang mendukung kegiatan dan operasional perusahaan. Metode penelitian yang digunakan adalah deskriptif dan verifikatif. Konsep model penelitian ini adalah menguji kebenaran daru suatu hipotesis. Dalam penelitian ini telah dilakukan tiga tahapan selama tiga tahun berturut-turut, tahun pertama menguji manfaat penggunaan internet untuk periklanan bagi UMKM, tahun kedua membangun dan mengembangkan portal situs web untuk periklanan produk UMKM, d an tahun ketiga mengukur pengaruh periklanan melalui internet bagi UMKM. Hasil penetilian dan kajian ini adalah produk teknologi infomasi yang dapat dimanfaatkan dalam pengelolaan usaha kecil, baik dari sisi kepentingan pelaku usaha maupun pihak terkait dalam pemberdayaan usaha kecil, dalam bentuk portal E-marketing yang dikelola oleh instansi pemerintah dan pihak asosiasi usaha kecil di wilayah kota Depok. Portal yang telah dibangun dapat diakses melalui http:// www.gunadarma.ukmdepok.com Kata kunci : periklanan, e-commerce dan e-marketing , pemasaran melalui e-mail Abstract Today the role of the Internet not only as a means of finding information, but it also has great potential as a medium of marketing and trade, particularly advertising. For micro small and medium enterprises (MSMEs), media advertising over the internet in Indonesia is not fully utilized even still relatively small and likely to be far from the touch of the information technology that supports the activities and operations of the company. The research method used is descriptive and verification. The concept model of this study was to test the truth of a hypothesis emergency. In this study has been carried out three stages for three consecutive years, the first year of testing the benefits of using the Internet for advertising for SMEs, in both build and develop a website portal for SME product advertising, and the third year to measure the effect of advertising through the Internet for MSMEs. The results of this study are penetilian and technology product information that can be utilized in small business management, both in the interests of businesses and other stakeholders in empowering small businesses, in the form of e-marketing portal managed by government agencies and the association of small business in the city area Depok. Portal has been built can be accessed via http://www.gunadarma.ukmdepok.com Keywords: advertising, e-commerce and e-marketing, marketing via e-mail

Optimasi Parameter Artificial Neural Network Menggunakan Algoritma Genetika Untuk Prediksi Kelulusan Mahasiswa

Abstract: It is difficult to predict student graduation status in a college. Higher education needs to predict student behavior from active students so that it can be seen the failure factor of students who do not graduate on time. Data mining classification techniques used to predict students are using artificial neural networks. Artificial neural network is one method to predict student graduation. This researcher tries to apply artificial neural network methods using genetic algorithms to predict student graduation. In this study using the learning rate parameter 0.1 with optimization using genetic algorithms then evaluating to get accuracy. The results of this study get an accuracy value for artificial neural network models of 71.48% and accuracy for artificial neural network models based on genetic algorithms by 99.33% with an accuracy difference of 27.85%.

Analisis Pengaruh Fundamental Keuangan, Tingkat Bunga SBI Dan Tingkat Inflasi Terhadap Pergerakan Harga Saham

Abstract: Investasi saham di pasar modal membutuhkan beberapa informasi untuk membantu para investor dalam melakukan pengambilan keputusan. Pasar modal yang efisien merupakan pasar yang mencerminkan semua informasi yang relevan terhadap harga sekuritas saham. informasi relevan tersebut dapat di peroleh dari kinerja fundamental keuangan emiten dan kondisi makro ekonomi. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja fundamental keuangan dan faktor suku bunga serta inflasi secara simultan terhadap pergerakan harga saham. Penelitian ini juga dimaksudkan untuk mengetahui faktor yang mempunyai pengaruh signifikan secara parsial terhadap pergerakan harga saham kepada investor berinvestasi melalui pasar modal.. Perusahaan semen yang terdaftar di BEI menjadi objek penelitian. Variabel penelitian adalah pendapatan per saham, rasio penerimaan harga, nilai buku saham, nilai buku harga, dan pengembalian ekuitas dari fundamental keuangan. Variabel lainnya adalah kondisi ekonomi yang diwakili tingkat suku bunga SBI, tingkat inflasi, dan pergerakan harga saham. Data yang digunakan adalah periode 2006 -2008 yang dihitung secara kuartalan. Data dianalisis menggunakan model regresi. Hasil penelitian menunjukkan bahwa secara simultan semua variabel signifikan berpengaruh terhadap harga saham.

Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt)

Abstract: This study is aimed to investigate the influences of good corporate governance and voluntary disclosure conducted by a company on its costs of debt.. Good corporate governance would be estimated by using the proportion of independent commissionare; managerial ownership; institutional ownership; and audit quality. Voluntary disclosure would however be calculated based on the scoring method of some selected criterias. The study also includes debt equity ratio and firm size as controlled variables in its estimated model. The result proves that institutional ownership and quality audit negative-significantly affect the companies’ costs of debt. In contrast the other variables as well as the both controlled variables do not contribute to the to costs of debt. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengetahui apakah good corporate governance dan voluntary disclosure berpengaruh signifikan terhadap cost of debt. Good corporate governance diproksikan dengan proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan kualitas audit. Voluntary disclosure diukur dengan menggunakan metode scoring atas kriteria voluntary disclosure yang telah ditetapkan. Penelitian ini menggunakan debt to equity ratio dan firm size sebagai variabel kontrol. Hasil penelitian membuktikan bahwa secara parsial kepemilikan institusional dan kualitas audit berpengaruh signifikan terhadap cost of debt. Sementara itu proporsi komisaris independen kepemilikan manajerial, voluntary disclosure dan variabel kontrol tidak berpengaruh signifikan terhadap cost of debt. Kata kunci: Good corporate governance, voluntary disclosure, costs of debt.

Corporate social responsibility, green banking, and going concern on banking company in Indonesia stock exchange

Abstract: The issue was raised in the present research was related to the influence of Green Banking implementation on the relationship between Corporate Social Responsibility and Going Concern of Banking Companies in Indonesia Stock Exchange. The study aimed at testing and obtaining empirical evidence on the influence of Green Banking implementation on the relationship between Corporate Social Responsibility and Going Concern on Banking Companies in Indonesia Stock Exchange. The study applied the secondary data sources and data types used was quantitative data, collected through documentation studies. The data analysis technique used was the Statistical Package For Social Sciences (SPSS) with Moderated Regression Analysis (MRA) approach or interaction test. The result of the hypothesis testing showed that the implementation of Green Banking was able to strengthen the relationship between Corporate Social Responsibility and Going Concern on Banking Companies in Indonesia Stock Exchange. The expected contribution could be obtained from the results of the research was to assist the management in the banking sector in implementing Green Banking related to Corporate Social Responsibility and Going Concern on banking companies, as well as consideration for stakeholders in the banking sector in decision making.

Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance

Abstract: Penelitian ini bertujuan untuk menganalisis pengaruh hutang, profit, ukuran perusahaan, dan proporsi kepemilikan institutional terhadap tax avoidance. Objek penelitian ini merupakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode tahun 2013 sampai dengan 2015. Pengambilan sampel menggunakan nonprobability sampling dengan teknik purpose sampling. Jumlah sampel sebanyak 34 perusahaan. Analisis data menggunakan teknik multiple linear analysis. Hasil analisis menunjukkan bahwa leverage dan profitability memiliki pengaruh negatif dan signifikan terhadap tax avoidance karena perusahaan-perusahaan manufaktur sub sektor konsumsi merupakan perusahaan yang operasionalnya banyak dibiayai oleh hutang. Ukuran perusahaan dan proporsi kepemilikan berpengaruh positif dan signifikan. Semakin besar ukuran perusahaan maka cash effective tax rate perusahaan akan semakin besar yang mengindikasikan tingkat penghindaran pajak yang semakin rendah.

A Study on the Transformation of Accounting Based on New Technologies: Evidence from Korea

Abstract: This study identifies the new accounting technologies into Cloud, Artificial Intelligence, Big Data, and Blockchain, and introduces the case of Korean companies applying new technologies to their accounting process. The purpose of this study is to help understand accounting technologies and provide examples of the adoption of these technologies in actual practice. To achieve this aim of the study, a systematic review of the literature of the major academic publications and professional reports and websites was used as a research methodology. In order to select the cases, it performed the analytical process of reviewing Korean major business and economic newspaper articles. This study provides evidence from Korea to companies contemplating the transformation of their accounting process using technology. Such companies can consider the cases presented in this study as a benchmark. It also offers guidance for the application of technologies to accounting practices for businesses and related researchers. The technology transformation is expected to be accelerated, especially after COVID-19. Therefore, it is necessary to understand and explore ways to effectively apply them. Further, while new technologies offer many opportunities, associated risks and threats should be addressed.

Faktor-faktor yang mempengaruhi opini audit going concern

Abstract: This research enhances and examine about the effect of audit tenure, company growth, firm size, KAP’s reputation, opinion shopping, and the previous audit opinion towards audit going concern opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufacture companies that has been listed on the Indonesia Stock Exchange, 2010-2013. Samples were obtained as many as 12 companies by the number of observations is 48 sample. Data analysis techniques used in this research is the logistic regression analysis techniques. Based on the analysis results it is revealed that the audit tenure, company growth negative affect towards the going concern audit opinion. KAP’s reputation and opinion shopping positive affect towards the going concern audit opinion. Therefore, the firm size and previous audit opinion doesn’t seet to affect towards the going concern audit opinion.