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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal JEMMA | Journal of Economic, Management and Accounting JURNAL EKSBIS REiLA: Journal of Research and Innovation in Language JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
GANIE, DJUPIANSYAH
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BERAU GANIE, DJUPIANSYAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.359 KB) | DOI: 10.35915/accountia.v3i02.381

Abstract

The purpose of this study is to analyze the extent of the application of SAP in local government financial reporting and how the effect of its application to the quality of financial reports on the local government of Berau Regency. This research uses data analysis method with Partial Least Square (PLS) approach. The Effect of SAP Implementation on Relevant Variables in LKPD Berau District has a significant positive effect. The Effect of SAP Implementation on Reliable Variables in LKPD Berau District has a significant positive effect. It can be seen from the t-statistic value which is greater than 2.131 which is 5.532. Thus, the H3 hypothesis in this study was accepted. The effect of SAP Application on Understandable variables in the Berau District LKPD has a significant positive effect on the construction can be compared to the Berau District LKPD. This can be seen from the t-statistic value which is smaller than 2.131 which is 1.689. Thus, the H4 hypothesis in this study was rejected.   Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan SAP dalam pelaporan keuangan pemerintah daerah dan bagaimana efek penerapannya terhadap kualitas laporan keuangan pada pemerintah daerah Kabupaten Berau. Penelitian ini menggunakan metode analisis data dengan pendekatan Partial Least Square (PLS). Pengaruh Implementasi SAP terhadap Variabel yang Relevan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Pengaruh Implementasi SAP terhadap Variabel Yang Dapat Diandalkan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Hal ini dapat dilihat dari nilai t-statistik yang lebih besar dari 2,131 yaitu 5,532. Dengan demikian, hipotesis H3 dalam penelitian ini diterima. Pengaruh Aplikasi SAP terhadap variabel yang Dapat Dipahami di Kabupaten Berau, LKPD memiliki pengaruh positif yang signifikan terhadap konstruksi yang dapat dibandingkan dengan LKPD Kabupaten Berau. Hal ini dapat dilihat dari nilai t-statistik yang lebih kecil dari 2,131 yaitu 1,689. Dengan demikian, hipotesis H4 dalam penelitian ini ditolak.  
Pengaruh Corporate Social Responsibility (CSR) terhadap Return On Asset (ROA) dan Return On Equity (ROE) Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di BEI Munawaroh, Siti; Kannapadang, Dwibin; Ganie, Djupiansyah
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 4 No. 2 (2023): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/1eg6re17

Abstract

Corporate Social Responsibility (CSR) merupakan sebuah pertanggungjawaban social yang dilakukan oleh pihak perusahaan untuk memberikan suatu manfaat kepada pihak yang ada di dalam dan sekitar perusahaan, dengan melakukan suatu program yang bermanfaat. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh corporate social responsibility (CSR) terhadap return on asset dan return on equity pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Jenis penelitian yang di gunakan pada penelitian ini ialah kuantitatif. Populasi yang digunakan dalam penelitian ini yaitu semua perusahaan batubara yang terdaftar di BEI pada tahun 2019-2021. Sedangkan penarikan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan menggunakan kriteria tertentu. Adapun teknik analisis data yang digunakan adalah menggunakan analisis regresi linear sederhana dengan alat bantu hitung statistical product and service solution (SPSS) versi 26. Hasil penelitian menunjukkan bahwa corporate social responsibility (CSR) signifikan terhadap return on asset (ROA) dan return on equity (ROE) pada perusahaan pertambangan batubara yang terdaftar di bursa efek Indonesia (BEI) pada tahun 2019-2021.
THE INFLUENCE OF FINANCIAL REPORTING SYSTEM, INTERNAL CONTROL AND UNDERSTANDING OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL PERFORMANCE OF VILLAGE-OWNED ENTERPRISES (BUMK) IN LABANAN MAKMUR VILLAGE Munawaroh, Siti; Adi Purwanto, Sayugo; Ganie, Djupiansyah
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

This study aims to analyze the Understanding of Financial Reporting Systems, Internal Control and Accounting Information Systems on the Financial Performance of Village-Owned Enterprises (BUMK) in Labanan Makmur Village. The sampling technique in this study used a population and collected 34 respondents. The data collection technique in this study used a questionnaire. The data analysis method used the SPSS version 22.0 program as an analysis tool. Based on the results of the analysis, it shows that the Understanding of the accounting system has a positive effect on the financial performance of BUMK at BUMK Labanan Makmur in Berau Regency. The Financial Reporting System has a positive effect on the financial performance of BUMK at BUMK Labanan Makmur in Berau Regency, and the Internal Control System (SPI) has a positive effect on the financial performance of BUMK at BUMK Labanan Makmur in Berau Regency
Analysis of Product Quality, Promotion, and Price Factors in Forming Consumer Purchasing Decisions Ganie, Djupiansyah; Munawaroh, Siti; Purwanto, Sayugo Adi; Sari, Rapika Puspita
Journal of Applied Business Administration Vol 9 No 2 (2025): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.9490

Abstract

Product quality is crucial in retaining customers, so it is often interpreted as anything that satisfies consumers or meets their requirements and needs. The purpose of this study is to determine the effect of product quality, promotion, and price on consumer purchasing decisions at the Dian Shop in Tanjung Redeb. The number of population visits in this study is estimated from the average number of customer visits per day, which is 90 people, resulting in approximately 2,700 customers per month. The respondent sampling technique was employed using the accidental sampling method, which is based on chance. The number of samples was determined using the Slovin formula, based on the assumption of an average of 90 customer visits per day. The study sample consisted of 96 consumers who shopped at the Dian Shop. This research method uses multiple linear regression analysis, and the data analysis tool used is SPSS 26. The findings indicate that product quality, promotion, and price have a significant influence on consumer purchasing decisions, both simultaneously and partially. Thus, the research hypothesis is accepted. These findings underscore the importance of these three elements in shaping consumer purchasing behavior within a retail environment.
Exploring Lecturers’ Perceptions of Developing Web 2.0 Extensive Listening Materials using the ICE Framework Milarisa , Surti; Bayu, Muhammad; Ganie, Djupiansyah; Mawi, Tiarasari; Djamal, Merlin
REiLA : Journal of Research and Innovation in Language Vol. 7 No. 2 (2025): REiLA : Journal of Research and Innovation in Language
Publisher : The Institute of Research and Community Service (LPPM) - Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/00wnag13

Abstract

Extensive listening has long been acknowledged as an essential skill in second language acquisition, yet its implementation in higher education often suffers from limited frameworks that fail to integrate technology, cultural relevance, and learner autonomy. While prior research has highlighted the potential of Web 2.0 technologies in fostering collaboration and authentic engagement, few studies have investigated how lecturers perceive the integration of structured listening frameworks into this digital landscape. This study addresses this gap by examining lecturers’ perceptions of developing Web 2.0-based extensive listening materials through the Interesting, Comprehensible, and Enjoyable (ICE) Framework. Using a descriptive qualitative design supported by quantitative insights, data were collected from 42 English lecturers across nine universities in five Indonesian provinces through online questionnaires and semi-structured interviews. The findings indicate that lecturers regarded the ICE framework as engaging, pedagogically relevant, and highly supportive of listening instruction. The “Interesting” dimension was affirmed through authentic and culturally embedded materials, notably Berau folklore; the “Comprehensible” component was reflected in accessible vocabulary and structured content; and the “Enjoyable” element enhanced learner autonomy, motivation, and reduced listening difficulties. These results suggest that the ICE Framework not only advances the design of Web 2.0 listening materials but also promotes a more student-centered and culturally responsive pedagogy. By positioning listening instruction at the intersection of technology, pedagogy, and cultural relevance, this study provides a valuable contribution for researchers seeking theoretical refinement and practitioners aiming for practical innovation in English language teaching.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA PROFESI, TERHADAP KUALITAS AUDIT INTERNAL PADA KANTOR INSPEKTORAT KABUPATEN BERAU Munawaroh, Siti; Ganie, Djupiansyah; Purwanto, Sayugo Adi; Correia, Caetano Carceres
JEMMA (Journal of Economic, Management and Accounting) Vol. 8 No. 2 (2025): (on proses)
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v8i2.3148

Abstract

AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh independensi, kompetensi, dan etika profesi terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. Data primer dikumpulkan melalui kuesioner yang dibagikan kepada 30 orang responden yaitu auditor internal Kantor Inspektorat Kabupaten Berau Alat analisis yang digunakan adalah: uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji t, dan uji F. Penelitian ini menyimpulkan bahwa bahwa independensi, kompetensi, dan etika profesi berpengaruh positif atau searah terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. Independensi, kompetensi, dan etika profesi secara simultan memiliki pengaruh yang signifikan terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. independensi, kompetensi, dan etika profesi mampu memberikan kontribusi pengaruh sebesar 97,2% pada kualitas laporan audit internal pada Kantor Inspektorat Kabupaten Berau. Kata Kunci: independensi, kompetensi, etika profesi, kualitas audit internal.AbstractThe purpose of this study is to analyze the influence of independence, competence, and professional ethics on the quality of internal audits at the Berau Regency Inspectorate Office. Primary data were collected through questionnaires distributed to 30 respondents, namely internal auditors of the Berau Regency Inspectorate Office. The analytical tools used were: validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, t test, and F test. This study concluded that independence, competence, and professional ethics have a positive or unidirectional effect on the quality of internal audits at the Berau Regency Inspectorate Office. Independence, competence, and professional ethics simultaneously have a significant effect on the quality of internal audits at the Berau Regency Inspectorate Office. independence, competence, and professional ethics are able to contribute 97.2% to the quality of internal audit reports at the Berau Regency Inspectorate Office.. Keywords: independence, competence, professional ethics, internal audit quality.
DAMPAK EFEKTIVITAS KOMITE AUDIT DAN DEWAN PENGAWAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM BATIWAKKAL DI KABUPATEN BERAU Munawaroh, Siti; Ganie, Djupiansyah; Purwanto, Sayugo Adi; Correia, Caetano Carceres
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit dan dewan pengawas terhadap kualitas laporan keuangan di Perumda Air Minum Batiwakkal, Kabupaten Berau. Penelitian menggunakan data sekunder dari laporan keuangan periode 2020-2022, dengan metode analisis regresi berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa efektivitas komite audit berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan pengaruh dewan pengawas tidak signifikan. Temuan ini menyoroti pentingnya peran komite audit dalam meningkatkan integritas pelaporan keuangan perusahaan dan memberikan wawasan bagi penguatan tata kelola perusahaan. Kata kunci: efektivitas komite audit, dewan pengawas, kualitas laporan keuangan
Co-Authors Adi Purwanto, Sayugo Bayu, Muhammad Correia, Caetano Carceres Djamal, Merlin Dwibin Kannapadang Mawi, Tiarasari Milarisa , Surti Purwanto, Sayugo Adi Purwanto, Sayugo Adi Sari, Rapika Puspita Siti Munawaroh Siti Munawaroh