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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL AGRIBISAINS Jurnal Akuntansi dan Keuangan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA AKUNTANSI Goodwood Akuntansi dan Auditing Reviu
PATRIA, ANDIKA
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI KALIMANTAN BARAT Saputra, Edi; Sastrawan, Rahman; Patria, Andika
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1559

Abstract

The purpose of this study is to measure how much the contribution of PAD, which includes parameters of regional taxes, regional levies, results of management of separated regional assets, and other PAD sources, affects the ability of regions to manage finances independently in the Regency/City of West Kalimantan Province. The approach uses an associative quantitative method, using secondary data taken from budget implementation report documents recorded at the West Kalimantan BPS during the 2020-2023 period. The hypothesis was tested using the WarpPLS application using the Structural Equation Modeling (SEM) reference. The conclusion of the study proves that regional original income, measured through parameters of regional taxes, regional levies, and results of management of separated regional assets, has a significant impact on regional financial independence. However, other variables in legitimate PAD do not show a significant effect on regional financial independence.
PENGARUH UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP NILAI PERUSAHAAN DENGAN AUDIT DELAY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI BEI Patria, Andika; Lestari, Siti; Maulana, Arief Rio
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1560

Abstract

This study is conducted to explore and evaluate the influence of company size and the auditor switching on company value, as well as to assess the mediating role of audit delay in the relationship between coompany size, auditor switching, and company value. The reasearch sample includes 15 manufacturing companies on IDX during the 2021-2023 period that experienced delays in financial reporting. The analysis is performed using a variance based SEM-PLS approach. In this research, udit delay refers to dellay exceeding 90 days. The finding reveall that company size and auditor switching do not significantly impact company value. Furthermore, audit delay is found to mediate the relationship between company size and company value, while it does not mediate the effect of auditor switching on company value.
Return Saham: Pengaruh Profitabilitas dan Kebijakan Dividen dengan Moderasi Struktur Modal Lestari, Siti; Patria, Andika; Saputra, Edi
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 2 (2025): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i2.4659

Abstract

Purpose: This study aims to analyze the effect of profitability and dividend policy on stock returns, with capital structure as a moderating variable. Methodology: The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. A total of 97 companies met the sampling criteria. Data were analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS) with WarpPLS software. Results: The results show that profitability has a significant negative effect on stock returns, while dividend policy has no significant effect. Capital structure, as a moderating variable, does not moderate independent to dependent variable. Conclusion: These findings suggest that investor do not always respond to increased profitability with higher stock return, possibly due to the influence of other factors. Additionally, Investor may not consider dividend policy as a key factor in their investment decision, as they can seek capital gains from the market without regards to capital structure as a reinforcing factor. Limitations: This study is limited by the relatively small sample size and the exclusion of other fundamental factors that may influence stock return. Contribution: This study provides useful insights for investors as a reference when making decisions to buy or sell stocks.
AMPLIFIKASI KINERJA USAHA MIKRO, KECIL DAN MENENGAH DENGAN PELATIHAN MANAJEMEN PERSEDIAAN BERBASIS DIGITAL PADA USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN SANGGAU Maulana, Arief Rio; Sastrawan, Rahman; Hendreo, Chornolius; Pratiwi, Nia; Patria, Andika; Lestari, Siti
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v5i2.7342

Abstract

ABSTRACT Sanggau Regency has experienced rapid economic growth, as indicated by the increasing number of micro, small, and medium enterprises (MSMEs). Its strategic location as a cross-district and cross-border trade route creates a high turnover of goods and services, providing significant opportunities for MSMEs, particularly in the handicraft and local food sectors. However, inventory management is still conducted manually, which is prone to errors, data loss, and lacks real-time stock information. This community service activity aimed to enhance MSME actors’ digital capabilities through training in digital-based inventory management. The training was carried out using lectures, hands-on practice with Google Spreadsheets, Focus Group Discussions (FGD), and evaluation through pre-test and post-test involving 20 MSME participants under Rumah BUMN Sanggau. The results showed an increase in participants’ understanding of digital inventory management, with 80% of participants able to independently apply stock recording digitally. The activity received positive responses and opened opportunities for further collaboration with Rumah BUMN to ensure the sustainability of MSME digitalization training in Sanggau Regency. ABSTRAK Kabupaten Sanggau menunjukkan pertumbuhan ekonomi yang pesat, ditandai dengan meningkatnya jumlah usaha mikro, kecil, dan menengah (UMKM). Letaknya yang strategis sebagai jalur penghubung antar kabupaten dan lintas negara menyebabkan perputaran barang dan jasa tinggi, sehingga menciptakan peluang besar bagi UMKM, khususnya di sektor kerajinan dan kuliner khas daerah. Namun, pengelolaan persediaan masih dilakukan secara manual sehingga rawan kesalahan, kehilangan data, dan tidak mampu menyajikan informasi stok secara real-time. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan digital pelaku UMKM melalui pelatihan manajemen persediaan berbasis digital. Metode pelaksanaan meliputi ceramah, praktik langsung menggunakan Google Spreadsheet, Focus Group Discussion (FGD), serta evaluasi melalui pre-test dan post-test terhadap 20 peserta UMKM binaan Rumah BUMN Sanggau. Hasil pelatihan menunjukkan adanya peningkatan pemahaman peserta terhadap pengelolaan persediaan digital, dengan 80% peserta menyatakan mampu mempraktikkan pencatatan stok secara mandiri. Kegiatan mendapat respon positif dari peserta dan membuka peluang kerja sama lanjutan dengan Rumah BUMN untuk keberlanjutan pelatihan digitalisasi UMKM di Kabupaten Sanggau.
ANALISIS PENDAPATAN DAN EFEKTIVITAS PENYALURAN DANA PENGEMBANGAN USAHA AGRIBISNIS PEDESAAN (PUAP) PADA USAHATANI SAWI PATRIA, ANDIKA; Masitoh, Siti; Nahraeni, Wini
JURNAL AGRIBISAINS Vol. 1 No. 1 (2015): Jurnal AgribiSains
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.025 KB) | DOI: 10.30997/jagi.v1i1.165

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui implementasi penyaluran dana PUAP, menganalisis pendapatan usahatani sawi dan menganalisis faktor-faktor yang mempengaruhi produksi sawi. Analisis yang digunakan adalah analisis deskriptif, analisis usahatani dan analisis regresi linier berganda dengan menggunakan program SPSS 16. Hasil penelitian menunjukkan bahwa implementasi PUAP sudah berjalan dengan baik dilihat dari pelaksanaan penyaluran dana. Berdasarkan analisis usahatani menunjukkan bahwa penerimaan rata-rata yang diperoleh petani sampel adalah Rp 20.077.885,77 /Ha dengan pendapatan atas biaya tunai sebesar Rp 12. 128.388,66 /Ha dan pendapatan atas biaya total sebesar Rp 9.724.215,01 /Ha. Nilai R/C atas biaya tunai sebesar 2,53 dan R/C atas biaya total sebesar 1,94 sehingga usahatani sawi menguntungkan dan layak untuk diusahakan. Hasil analisis regresi berganda menunjukkan bahwa nilai R2sebesar 84,7 dan nilai F hitung sebesar 19,626. Faktor-faktor yang berpengaruh nyata terhadap produksi sawi di Desa Citapen adalah benih, pestisida, luas lahan dan pendidikan sedangkan faktor yang tidak berpengaruh nyata yaitu pupuk kandang, pupuk urea, dolomit, tenaga kerja, besar pinjaman, pengalaman usahatani dan umur.
Efektivitas Dewan Komisaris dalam Memoderasi Hubungan Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba Manik, Triva Maria; Nugroho, Yohanes Adi; Patria, Andika
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2847

Abstract

The aim of this study is to show the impact of financial difficulties and bussines scale on profit management, by including measurements on the commission’s board as a moderation variable. Abuse in financial reporting that occurs in several companies is the background for the significance of this research, from the context of corporate transparency and accountability in Indonesia. This research was conducted in the food and drink industry for the period 2022–2024 listed on the IDX. There were 95 populations and 105 selected samples. This study uses Eviews 12 and Moderated Regression Analysis (MRA) software. Analysis of data was performed using regression analysis of  panel data utilizing a common effect model (CEM) approach. The research results indicated that financial difficulties, firm size, and commissioners’ board lacked a major impact on profit control method. Furthermore, the size of commissioners’ board has also been shown not to play a role as a moderator on financial difficulties and the company size towards profit management. These findings suggest that the quantity of members of the commissioners’ board, the extent of the firm's assets, and financial pressures are not the main determinants in managers' decisions to manipulate profits. The assessment makes an important contribution to strengthening corporate governance standards and accounting practices, along with a source for investors and regulators in assessing aspects that impact the dependability and precision of financial statements.
The Financial Determinants of Audit Report Lag with Auditor Specialization as a Moderating Variable in Manufacturing Firms Sastrawan, Rahman; Patria, Andika; Lestari, Siti
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24662

Abstract

This research seeks to assess the effect of financial indicators on indicators of financial distress, operational complexity, liquidity, leverage, and profitability on the delay in reporting audit, with auditor expertise acting as a moderating factor in manufacturing firms registered on IDX within the food and beverage sector from 2021 to 2024. The observation comprised 47 objects, including 26 companies purposively selected. The data analysis employed the WarpPLS application with a Partial Least Squares (PLS)- based Structural Equation Modelling (SEM) model. The results reveal that operational complexity, liquidity, and leverage do not affect audit report latency; however, financial distress and profitability exert a considerable detrimental effect, consequently reducing audit report lag. An auditor’s specialty can’t enhance or diminish the impact of financial distress, operational complexity, liquidity, leverage, and profitability on audit report latency, but it can extend audit report lag
Co-Authors ARIEF RIO MAULANA Edi Saputra Hendreo, Chornolius Nahraeni, Wini Nia Pratiwi Rahman Sastrawan B51109060 Siti Lestari Siti Lestari Siti Masitoh Triva Maria Manik Yohanes Adi Nugroho