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All Journal Vegetalika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JURNAL RISET AKUNTANSI JAMBI Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Pengabdian Masyarakat dan Riset Pendidikan JIAR Jurnal Publikasi Ekonomi dan Akuntansi
Vera Amalia
Universitas Adiwangsa Jambi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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UKURAN PERUSAHAAN DAN FEE AUDIT SEBAGAI PENENTU KUALITAS AUDIT: STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2023 Affriyanti, Yenni; Aditya Pradana; Vera Amalia; Liona Efrina
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2514

Abstract

This study aims to examine the influence of company size and audit fees as determinants of audit quality. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sampling method used was purposive sampling. The sample size in this study was 47 companies over a three-year period, resulting in a total sample of 141. The data analysis methods used to test the hypotheses were descriptive statistics and logistic regression analysis using SPSS software. The results of this study indicate that company size and audit fees influence audit quality. Keywords: Firm Size, Audit Fee, Audit Quality
Pengaruh Pembelajaran Akuntansi Keuangan, Literasi Keuangan, dan Pendapatan Terhadap Perilaku Keuangan Mahasiswa Dalam Menghindari Pinjaman Online (PINJOL) Deflena Deflena; Aditya Pradana; Haviz Taufik; Vera Amalia
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5485

Abstract

This study aims to examine the influence of financial accounting learning, financial literacy, and income on students' financial behavior in avoiding online loans (pinjol). The background of this research is the rampant cases of online loans among students which have fatal consequences, such as the one involving IPB University students. This phenomenon highlights the need for a good understanding of personal financial management. The population in this study is the Accounting Study Program, Faculty of Economics and Business, Jambi University, totaling 453 students. Sampling used a purposive sampling technique with a total of 100 students. The data used is primary data obtained by distributing questionnaires directly (manually) to 100 respondents. The method used in this study is quantitative associative with a multiple linear regression analysis technique, and processed using SPSS version 22.0. The results of the study show that, partially, the financial accounting learning and income variables do not have a significant effect on students' financial behavior in avoiding online loans. However, the financial literacy variable has a positive and significant effect on students' financial behavior. This means that the higher the level of students' financial literacy, the better their financial behavior will be. Simultaneously, the three variables (financial accounting learning, financial literacy, and income) have a significant effect on students' financial behavior in avoiding online loans. This study concludes that financial literacy is the most important factor in shaping healthy financial behavior among students.
Pengaruh Waktu Pemupukan Daun dan Penyiangan Gulma terhadap Pertumbuhan dan Hasil Gambas pada Tanah Spodosol Sirenden, Ruben Tinting; Atikah, Titin Apung; Amalia, Vera
Vegetalika Vol 15, No 1 (2026): In Publish
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/veg.105583

Abstract

This research aims to determine the effects of fertilization timing and weed control on the growth and yield of Sponge Gourd, and to identify the best timing for optimal growth and yield. The research was conducted from April - July 2024 on a farmer's land at Palangka Raya, Central Kalimantan. The method used was a Randomized Block Design (RBD) with 10 treatment combinations and 3 groups. Treatments included fertilization with Gandasil B at 20 and 23 days after planting (DAP), 25 and 28 DAP, and 30 and 33 DAP, along with weed control intervals of 7, 14, and 21 days. Observed variables were plant length, number of leaves, number of branches, fruit diameter, fruit length, fresh weight of sample fruit, number of sample fruits, fresh weight of fruit per plot, and number of fruits per plot. The results showed significant differences in fertilization timing and weed control on plant length, number of leaves, number of branches, fresh weight of sample fruit, number of sample fruits, fresh weight of fruit per plot, and number of fruits per plot, but no significant differences in fruit diameter and length. Weed vegetation analysis indicated that babadotan weeds had the highest Summed Dominance Ratio (SDR) of 26% before land preparation, and jukut pendul weeds had the highest SDR of 45% post-harvest. Treatment G4, with fertilization at 25 and 28 DAP and weed control every 7 days, was the best treatment. Observations showed that all variables in treatment G4 had the highest average values.
Co-Authors Aditya Pradana Aditya Pradana, Aditya Affriyanti, Yenni Apriyandi, Rian Fitra Arie Masrul Gunawan R Arjun, M Aulia, Azwani Deby Anggun Sari Deflena Deflena deki Irawan Eka Julianti Efris Saputri Eka Julianti ES Endah Arum Wangi Hannah, Natasya Aulia Haviz Taufik Lestari, Adria Wuri Liona Efrina S Oktari, Indah Wulan Pangestu Primadiva, Parassela Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Riri Hanifa Sirenden, Ruben Tinting Titin Apung Atikah