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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi MEDIA AKRUAL: Jurnal Akuntansi SOLUSI Jurnal Akuntansi : Transparansi dan Akuntabilitas Unri Conference Series: Community Engagement PEKBIS

EMRINALDI NUR DP

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Author-ID : 1229821

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Perbandingan Model Altman, Springate, Ohlson, Fulmer, CA-Score dan Zmijewski Dalam Memprediksi Financial Distress (studi empiris pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Veronita Wulandari; Emrinaldi Nur Dp; Julita '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study purpose to determine wheter there are differences among Altman model, Springate model, Ohlson model, Fulmer model, CA-Score model and Zmijewski model to predict financial distress, and to find out which the Financial Distress prediction model has the most excellent implementation on food and beverages company in indonesia. Comparison of those six models were made by analyzing the accuracy of each model, by using the real condition of a company's net income.The data used in the form of annual financial statements published by the company on the Indonesia Stock Exchange website. The population used is a Food and Beverages companies listed on the Indonesia Stock Exchange period 2010-2012. The sampling technique is purposive sampling with a total sample obtained by 12 companies. In this study will be used t test, additional testing is done to see the feasibility of the model by observing the F test results and test the coefficient of determination (R2), R2 value used to examine differences among Altman, Springate, Ohlson, Fulmer, CA-Score and Zmijewski models in predicting financial distress.The results from this research showed that any prediction model used in this study can be used to predict Financial Distress, except CA-Score models that have significant value t test and F-test is greater than the probability and the value can be inferred CA-Score models can not be used to predict corporate Financial Distress. The results also showed that the most accurate model is the model Ohlson. At the end of the study was to try predict 12 firms sample used listed on the Stock Exchange with Ohlson model. Predicted results showed that five companies are expected to experience Financial Distress in the future.Keywords: Financial Distress, Prediction Models, Financial Ratio, financial statement

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN INSTANSI PEMERINTAH DAERAH DENGAN ASIMETRI INFORMASI, GROUP COHESIVENESS, BUDAYA ORGANISASI DAN KECUKUPAN ANGGARAN SEBAGAI VARIABEL MODERASI Benediktus Oksanda; Emrinaldi Nur DP; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Public sectors use performance-based budgeting system that is an efficient and participative development process, and use performance as a benchmark for the achievement of local government’s budgeting target. However, then performance-based assessment motivates agents to perform budgetary slack for the sake of a better future career. The purpose of this research is to explore the influence of budgeting participation and budget goal clarity on budgetary slack with information asymmetry, group cohesiveness, organizational culture and budget adequacy as moderating variables.The population of this research was 26 SKPD offices of Pekanbaru City. This research used purposive sampling with the final sample of 95 participants. This research used primary data by disseminating the questionnaire at 26 SKPD offices of Pekanbaru City. Multiple linear regression and MRA was used in this research as technical analysis to test the hypothesis. The results of this research showed that budgetary participation and budget goal clarity significantly influenced budgetary slack. Group cohesiveness as a moderating variable was able to influence the relationship between budgetary participation and budgetary slack. In the meanwhile, information asymmetry, organizational culture, and budget adequacy were unable to affect the relationship between budgetary participation and budgetary slack. Information asymmetry, organizational culture, and budget adequacy could only influence the relationship between budget goal clarity and budgetary slack. At the same time, group cohesiveness was unable to influence the relationship between budget goal clarity and budgetary slack.Keywords: Budgetary Participation, Budget Goal Clarity, Information Asymetry, Group Cohesiveness, Organizational Culture, Budget Adequacy, Budgetary Slack

PENGARUH TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, GAYA KEPEMIMPINAN, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Survei Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Pelalawan) Lia Andriyani; Emrinaldi Nur DP; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to test the influence of external pressures, environmental uncertainty, management commitment, leadership style, and accessibility of the financial statements for the application of the transparency of financial reporting. The location of this research is a unit of Work of regional Government of Pelalawan Device. The technique of collecting samples in this research is done by using a purposive sampling method with the total sample as much as 64 respondents. Types and sources of data are the primary and secondary data. Methods of data analysis done with test of normality, validity, reliability, multikolinieritas, heteroscedastisity, autocorrelation. This research hypothesis testing using multiple linear regression analysis. Test tools top of hypothesis test is a test t, F and the coefficients of determination (R2). The tools used were SPSS statistics version 20.00. The results showed that variable of external pressure (1,7%), management commitment (2,5%), environmental uncertainly (20,2%), leadership style (1%), accessibility the financial statements (9%).Keywords : Transparency, External Pressure, Management Commitment, and Accessibility.

PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA INFORMATIF (Studi Empiris Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2020) Halimah Tun Sakdiah; Emrinaldi Nur DP; Nanda Fito Mela
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5419

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan manajerial, dan kepemilikan institusional terhadap manajemen laba informatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Tekhnik pengambilan sampel pada penelitian ini menggunakan tekhnik purposive sampling dan diperoleh sampel sebanyak 22 perusahaan. Analisis data yang digunakan yaitu regresi logistik. Hasil penelitian ini menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh terhadap manajemen laba informatif, sedangkan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba informatif.

Membumikan penyusunan laporan keuangan industri perkebunan kelapa sawit menggunakan pendekatan aset biologis berdasarkan PSAK 69 Emrinaldi Nur DP; Rusli Rusli; Eka Haryani
Unri Conference Series: Community Engagement Vol 1 (2019): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.1.168-179

Micro, Small and Medium Enterprises (MSMEs) have become the belle of Indonesia's economic growth. The contribution of MSMEs to GDP in 2018 reached 60.34%. This contribution encouraged the government to further develop MSMEs, including its management aspects such as preparing financial statements. The existence of free trade areas also requires all industries to present their financial reports using international standards, including palm oil industry both large and small, such as MSMEs. Therefore, IAI has issued PSAK 69 concerning agriculture which adopted from IAS 41 using a biological asset approach. However, the PSAK does not show its application to this industry, given the broad scope of agriculture. Through national research grants in 2018, researcher have carried out studies, and produced technical reporting guidelines. At this time, we have already disseminated the findings to oil palm MSMEs. Survey and dissemination for preparation financial reporting used to this activity. This activity were carried out at Kepenghuluan Mukti Jaya, Rimba Melintang District, Rokan Hilir Regency. The results showed that an increasing of understanding to the importance of financial statements in general and the results of financial reports for the oil palm industry in the MSMEs target area.

PERKEMBANGAN FILSAFAT KEILMUAN ISLAM: KELAHIRAN, PERKEMBANGAN DAN KEMUNDURANNYA Emrinaldi Nur DP
Solusi Vol 8, No 1 (2009)
Publisher : Universitas Semarang

Wahyu pertama yang turun (Q.S. Al- 'Alaq: 1-5) itu dan sejumlah hadits nabi memiliki implikasi besar terhadap perkembangan keimuan pasa masa-masa berikutnya. Ahmad Amin (1969:141) mencatat bahwa pada awal timbulnya islam, barulah tujuh belas orang suku Quraisy yang pandai baca-tulis. Nabi juga menganjurkan pada pengikutnya untuk belajar membaca dan menulis.Aisyah, istrinyapun belajar membaca. Anak angkatnya, Zain bin Haritsah disuruh pula belajar tentang tulisan Ibrani dan Suryani. Para tawanan perang dibebaskan setelah mereka dapat mengajar sepuluh muslim untuk membaca dan menulis (meski nabi sendiri ummi, tetapi ke-ummi-an beliau sangat beralasan untuk menolak anggapan bahwa Al-quran itu ciptaannya) wahyu (nash) penting mengenai ilmu tealh menjadikan alasan bagi dukungan dan respon Islam terhadap ilmu pengetahuan dan peradaban. Oleh karenanya, tidak mengherankan jika tradisi keilmuan dalam Islam lantas begitu subur dan semarak pada masa-masa berikutnya.Demikianlah, gerakan "melek huruf" untuk pertama kalinya dilakukan Islam dalam rangka pengamalan ilmu pengetahuan. Jika pada mulanya aktivitas keilmuan itu hanya telaah agama yang lebih khusus, maka pada periode berikutnya menjadi berkembang secara menyeluruh dan dalam skop yang lebih luas.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG MELAKUKAN RIGHT ISSUE PADA TAHUN 2016 Tengku Irahmah; Emrinaldi Nur DP; Azwir Nasir
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objectives of this study was to analyze the Influence Of Mechanism Of GoodCorporate Governance (proxied as Independent Commissioners, InstitusionalOwnership, Blockholder Ownership, Audit Committee) and Capital Structure(proxied : DER) On Firm Value and mediated by Earnings Management onCompanies that right issue and companies listed in Indonesia Stock Exchange forthe periode 2016. The population in this study is on Companies that right issue andcompanies listed in Indonesia Stock Exchange for the periode 2016. The sampleswere 35 companies taken by using purposive sampling technique. Path Analysismodel was developed to test the hypotheses with the help of software SPSS version19.0. The results of the study showed that Independent Commissioners, InstitusionalOwnership, Blockholder Ownership had positive significant influence on the value ofcompanies listed in the Indonesia Stock Exchange on the right issue companies.Earning Management had negative significant on the firm value. Partially, Auditcommittee and capital structure not have any significant influence on firm value.Based on the result, Earning management acted as intervening variable ofIndependent Commissioners, Institusional Ownership and Blockholder Ownership.

THE EFFECT OF COMPANY CHARACTERISTICS, AUDIT QUALITY, AND TAX PLANNING ON BOOK TAX DIFFERENCES (BTD) AND IMPACT ON PERSISTENCY OF PROFIT Fadhril Rahmi Yulianto; Emrinaldi Nur DP; Andreas Andreas
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and analyze the effect of company characteristics, auditquality, and tax planning on book tax differences (BTD) and their impact on earningspersistence. The population in this study are companies listed on the IndonesiaStock Exchange (IDX) in the 2014-2016 period. While the samples chosen wereforeign investment companies (PMA). The sampling technique used purposivesampling method, the researcher determined as many as 28 companies with a totalobservation of 84 samples. Data analysis was performed with multiple linearregression models and independent sample t test with the help of SPSS version21.0 software. The results of the study show that profitability and tax planning affectbook tax differences (BTD). While leverage, liquidity, and audit quality do not affectbook tax differences (BTD). Furthermore, for the second model, the results obtainedthat permanent differences affect the persistence of earnings. However, fortemporary differences does not affect the persistence of earnings. From the resultsof the independent sample t test showed that in the first model the percentage of theinfluence of the independent variable on the dependent variable was 83.4%.Whereas in the second model, the percentage effect of variables on the dependentvariable is 12.1%.

PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Listing di BEI 2007 s.d 2009) Rika Amelia Septiana; Emrinaldi Nur DP
PEKBIS Vol 4, No 02 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini menguji pengaruh implementasi corporate social responsibilityterhadap profitabilitas perusahaan.Sampel penelitian ini menggunakan38perusahaan manufaktur yang listing di BEI periode tahun 2007-2009. Data yangdigunakan adalah laporan keuangan yang dikeluarkan perusahaan tiap tahun.Teknik pengambilan sampel menggunakan metode purposive sampling.Teknikanalisis yang digunakan adalah analisis regresi berganda dengan persamaankuadrat terkecil, uji hipotesis menggunakan t-statistik dan f-statistik dengan level ofsignificance 5%, serta juga dilakukan uji asumsi klasik.Hasil penelitian menunjukkanbahwa variabel biaya kesejahteraan karyawan berpengaruh negatif dan signifikanterhadap ROA, biaya bina lingkungan berpengaruh positif dan signifikan terhadapROA,Biaya kemitraan tidak berpengaruh dan tidak signifikan terhadap ROA,sedangkan secara bersama-sama (simultan) terbukti berpengaruh signifikanterhadap ROA. Kemampuan variabe lindependen menerangkan profitabilitassebesar 19.6%, sedangkan sisanya sebesar 80.4% diterangkan oleh faktor lainyang tidak diungkap dalam penelitian ini.

The Quality of Sustainability Reporting in Indonesia: Government, Employee, Competitor, and Customer Perspectives Ramadhan, Muhammad Adzan; Emrinaldi Nur DP; Rezi Abdurrahman; Lubis, Armensyah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p39-54

Introduction/Main Objectives: This research examines the influence of government engagement, employee engagement, competitor engagement, and customer engagement on the quality of sustainability reports for energy and basic materials companies listed on the IDX for the 2019-2022 period. Background Problems: Based on the rankings in ASSRAT from 2018-2020, public company participation in disclosing sustainability reports still needs to be higher, and from the ranking results, many companies declined from 2018 to 2022. Novelty: In previous studies, most research was conducted on the disclosure of sustainability reports, but this research focuses on the quality of sustainability reports in Indonesia. Research Methods: The population in this research is energy and basic materials companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purposive sampling technique, and a sample of 30 companies was obtained. The data analysis method used is logistic regression analysis. Finding/Results: The results of this research show that government engagement and customer engagement influence the quality of sustainability reports, while competitors' engagement and employee engagement have no influence on the quality of sustainability reports. Conclusion: Based on the test results, government engagement and customer engagement have an influence on the quality of sustainability reports. Therefore, the increasing government engagement and customer engagement that companies have will certainly improve company the quality of sustainability reports.

Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Rezi Al Azhar Ali Alfiati Silfi Anak Agung Gede Sugianthara Andreas Andreas Asih ' Azwir Nasir Benediktus Oksanda Devi Safitri Devi Savitri Devy Tresnowati Dinda Niagara Ermaja Diyah Fitri Yulianti Edfan Darlis Eka Hariyani Eka Haryani Elmita Sari Enni Savitri Fadhril Rahmi Yulianto Finta Isfa Nofianti Halimah Tun Sakdiah Hariadi ' Hariadi Hariadi Hariadi Yasni Hengki Wijora Hot Kristian Maryanto Indah Novita Ismail Mubaraq Isworo Wulandari Julita ' Julita - Julita Julita Lia Andriyani Lubis, Armensyah Mai Elva Sundari Marisa Fitria Meilda Wiguna Mela, Nanda Fito Mentari Cefrida S Miswandi ' Mudrika Alamsyah Hasan Nasrizal Nasrizal Nur Azlina Pretty Sakta Riny Purwoko, Agus Puspha Sonia Raihanil Jannah Ramadhan, Muhammad Adzan Ray Farandy Rheny Afriana Hanif Rika Amelia Septiana Rizky Ardhianto Rofika ' Rofika - Rofika Rofika Rora Aprilia Rossy Amalina Anjani Ruhul Fitrios Rusli ' Ryan Patria Ruli Selni Triponika Sari Sempaulus Silalahi Setiawan Harsa Shelly Jelita Akhmad Stephen Lie Suci Oktavia Sufanda, Zerry Syaidina Efri Saputra Tania Iskandar Tengku Irahmah Tengku Ramona Fitri Tiffany Pratiwi Ulfah Rosendi Afrilliani Vavia Yunasih Veronita Wulandari Yogi Andrian Yudha Kurniawan Yuneita Anisma Zulman '

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