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All Journal Owner : Riset dan Jurnal Akuntansi Quantitative Economics and Management Studies Jurnal Akuntansi AKTIVA Jurnal Audit dan Perpajakan Indonesian Journal of Dedication and Educations Jurnal Pengabdian Masyarakat (Jubdimas)
Laoli, Victorinus
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Penguatan Pemahaman Mahasiswa Tingkat Akhir dalam Penulisan Karya Tulis Ilmiah Melalui Sosialisasi Buku Saku Penulisan Karya Tulis Ilmiah Muthmainnah, Riyadatul; Laoli, Victorinus; Suwarno, Try Edi; Pulungan, Faisal Fadly; Prabowo, Kristianto Tricahya
Indonesian Journal of Dedication and Educations Vol. 3 No. 2 (2024): Indonesian Journal of Dedication and Educations
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v3i2.55

Abstract

This study aims to strengthen the understanding of final-year students in writing scientific papers through the dissemination of a scientific writing handbook. The approach methods used are comprehensive, participatory, and technology-based. This activity involved 60 students from the DIII Accounting Program, as well as course instructors and the program coordinator as facilitators. The dissemination was designed to provide an in-depth understanding of the structure, methods, and ethics of scientific writing, which is expected to enhance students' competence in completing their final projects. The results of the dissemination show a significant improvement in students' ability to understand and apply scientific writing concepts. Thus, this program is expected not only to equip students with the necessary writing skills but also to prepare them to face academic and professional challenges in the future. Keywords Scientific Writing, Dissemination, Final-Year Students
PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR INDONESIA Muthmainnah, Riyadatul; Suwarno, Try Edi; Sinaga, Ananda Sabrida Tora Br; Laoli, Victorinus; Setianda, Rizky Aldi
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i2.5422

Abstract

Studi ini menguji pengaruh hubungan antara sustainability report dimensi ekonomi, lingkungan, dan sosial terhadap kinerja keuangan di bursa efek Indonesia untuk perusahaan manufaktur. Data Sekunder dihasilkan melalui laporan keuangan dan sustainability report yang diberikan secara terstruktur. Populasi untuk penelitian ini terdiri dari 211 Populasi dengan menggunakan 16 Sampel perusahaan manufaktur yang menerbitkan laporan keuangan dan sustainability report tahun 2019-2021. Hipotesis diuji dengan menggunakan Uji Statistik Linear Berganda. Pengujian dilakukan pada tingkat signifikansi 0,05. Temuan penelitian ini mengungkapkan bahwa ada hubungan yang signifikan antara sustainability report dimensi social terhadap kinerja perusahaan. Sedangkan sustainability report dimensi ekonomi dan lingkungan tidak memberikan hubungan terhadap kinerja keuangan di Bursa Efek Indonesia. Penelitian ini merekomendasikan untuk praktisi terhadap kinerja keuangan agar perusahaan lebih memperhatikan indikator ekonomi, lingkungan, & sosial pada perusahaan yang listed di bursa efek agar mendapat respon positif para stakeholder. Keywords : Sustainability Report, Financial performance
Dampak Transformasi Digital dan Otomatisasi terhadap Praktik Akuntansi: Studi Pada Bursa Efek Indonesia Laoli, Victorinus
Jurnal Akuntansi AKTIVA Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v5i2.7344

Abstract

Abstract. This study aims to explore the impact of digital transformation and automation on accounting practices in companies listed on the Indonesia Stock Exchange. In the current digital era, technology plays a crucial role in enhancing the efficiency and accuracy of financial reporting. Through a literature review, this research identifies the benefits gained from technology adoption as well as the challenges faced by companies. The findings indicate that while digital transformation offers improvements in efficiency and decision-making quality, issues such as system integration and employee skills remain significant obstacles to overcome. This research provides valuable insights for companies in planning and implementing digital transformation in their accounting practices. Keyword : Digital Transformation, Automation, Efficiency, Employee Skills
SOSIALISASI PERHITUNGAN HPP PRODUK UMKM DI DESA BUMI JAYA KECAMATAN PELAIHARI Suwarno, Try Edi; Laoli, Victorinus; Setianda, Rizky Aldi; Sinaga, Ananda Sabrida Tora Boru; Muthmainnah, Riyadatul
JUBDIMAS ( Jurnal Pengabdian Masyarakat) Vol 4 No 1 (2025): Jurnal Pengabdian Masyarakat, Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This journal discusses an outreach initiative on the calculation of the Cost of Goods Sold (COGS) conducted for Micro, Small, and Medium Enterprises (MSMEs) in Bumi Jaya Village. MSMEs play a vital role in economic growth and job creation in Indonesia. However, many MSME owners face challenges in financial management, particularly in accurately calculating COGS. This outreach aimed to enhance financial literacy and provide a clear understanding of the components of COGS, including raw material costs, labor, and overhead expenses. The training methods included lectures, practical applications, and mentoring, all designed to ensure participant engagement. The activity took place on October 31, 2024, and was met with high enthusiasm from participants, who expressed readiness to apply the acquired knowledge to their businesses. This initiative is expected to assist participants in setting competitive product prices and improving the sustainability of their enterprises.
A Meta-Analytic Study on Audit Fees and Audit Quality in Indonesia Suwarno, Try Edi; Laoli, Victorinus; Prabowo, Kristianto Tricahya; Rizka, Nor Rahma; Ulfida, Deafatunnizwa
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3843

Abstract

Numerous studies on audit quality have been conducted, and one of the factors influencing audit quality is audit fees. This study employs a meta-analysis method with a correlation approach to examine the relationship between audit fees and audit quality. The author reviewed 100 journals relevant to the topic of audit fees and audit quality over the past five years, utilizing Publish or Perish. These journals were selected based on specific eligibility criteria and analyzed using JASP software. The results indicate a z-value of 8.029 and a p-value < 0.001, which is smaller than the 5% (0.05) significance level. This finding demonstrates a significant positive correlation between audit fees and audit quality, although the effect size is relatively low (rRE = 0.211). Therefore, while audit fees are positively and significantly associated with audit quality, the strength of the correlation remains low. Based on these findings, the researcher recommends that companies consider paying higher audit fees to enhance the quality of audits obtained.
Menata APBD, Membangun Daerah: Menuju Kemandirian Fiskal Melalui Efisiensi Anggaran Serta Investasi Infrastruktur Pada Kabupaten Tanah Laut Setianda, Rizky Aldi; Suwarno, Try Edi; Abdillah, M. Riduan; Hadiani, Yasir; Laoli, Victorinus; Pulungan, Faisal Fadly; Muthmainnah, Riyadatul; Sinaga, Ananda Sabrida
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i1.6215

Abstract

Kemandirian fiskal merupakan indikator utama dalam menilai sejauh mana daerah mampu membiayai pembangunan tanpa bergantung pada dana transfer dari pemerintah pusat. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi anggaran dan investasi infrastruktur terhadap kemandirian keuangan daerah, dengan studi kasus pada Kabupaten Tanah Laut selama periode 2015–2024. Menggunakan pendekatan kuantitatif dengan model regresi linear berganda, penelitian ini mengevaluasi kontribusi dua variabel strategis terhadap peningkatan kapasitas fiskal daerah. Hasil penelitian menunjukkan bahwa baik efisiensi anggaran maupun investasi infrastruktur memiliki hubungan negatif terhadap kemandirian keuangan. Temuan ini mengindikasikan bahwa alokasi anggaran dan investasi perlu diarahkan secara optimal untuk meningkatkan pendapatan asli daerah (PAD). Dalam konteks teori kapasitas fiskal daerah, kondisi ini mencerminkan kebijakan fiskal daerah perlu diperkuat untuk mewujudkan kemandirian fiskal. Oleh karena itu, diperlukan formulasi strategi fiskal yang tidak hanya menekankan efisiensi, tetapi juga efektivitas serta keberlanjutan manfaat ekonomi jangka panjang dari belanja daerah. Penelitian ini memberikan kontribusi terhadap pengembangan kebijakan fiskal daerah
Pengaruh Literasi Keuangan dan Uang Saku Terhadap Perilaku Konsumtif Mahasiswa Politeknik Negeri Tanah Lau Rahmayani, Putri; Radna Nurmalina; Laoli, Victorinus; Rizky Aldi Setianda
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2775

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan uang saku terhadap perilaku konsumtif mahasiswa Politeknik Negeri Tanah Laut. Metode yang digunakan adalah kuantitatif., data dikumpulkan melalui kuesioner dengan 76 responden dan data dianalisis menggunakan SPSS versi 26. Analisis data menggunakan regresi linear berganda, uji analisis yang digunakan meliputi uji normalitas, uji reliabilitas, uji normalitas, uji heterokedastisitas, dan uji multikolineritas. Hasil penelitian menunjukkan 1) literasi keuangan tidak berpengaruh terhadap perilaku konsumtif; 2) uang saku berpengaruh terhadap perilaku konsumtif; 3) literasi keuangan dan uang saku berpengaruh terhadap perilaku konsumtif mahasiswa. Nilai koefisien determinasi (R2) sebesar 0,109 menunjukkan bahwa kedua variabel bebas menjelaskan 10,9% variabel perilaku konsumtif., sedangkan sisanya sebesar 89,1% dipengaruhi oleh variabel lain. Kesimpulan dari penelitian adalah pengelolaan keuangan yang baik dalam penggunaan uang saku sangat penting untuk mengurangi perilaku konsumtif, meskipun literasi keuangan belum menunjukkann pengaruh langsung terhadap perilaku konsumtif.
Co-Authors M.Riduan Abdillah Muthmainnah, Riyadatul Nor Rahma Rizka Nurmalina, Radna Prabowo, Kristianto Tricahya Pulungan, Faisal Fadly Rahmayani, Putri Rizky Aldi Setianda Sinaga, Ananda Sabrida Sinaga, Ananda Sabrida Tora Br Suwarno, Try Edi Ulfida, Deafatunnizwa Yasir Hadiani