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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI BISEI: Jurnal Bisnis dan Ekonomi Islam Global Financial Accounting Journal Jurnal EMA (Ekonomi Manajemen Akuntansi) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
Efriyenti, Dian
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Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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PENGARUH INDEPENDENSI, KOMPETENSI, EXPECTATIONAUDITOR, KECERMATAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DI PROVINSI KEPULAUAN RIAU Efriyenti, Dian
Aksara Public Vol 2 No 1 (2018): Februari (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to test Independence, Competence, Expectation Auditor, Auditor's Accuracy to Audit Quality simultaneously and partially.The sample in this research is Inspectorate of Tanjungpinang City, Inspectorate of Regency of Bintan, And Inspectorate of Batam City. The type of data used is the primary data which is obtained data collected by the researchers in a direct way from the source. Data were collected by using questionnaires distributed directly to respondents. The analysis method used is multiple linear regression model. To test the hypothesis simultaneously and partially used F Test and Test T. The result of hypothesis test and test show that simultaneously variable of Independence, Competence, Expectation Auditor, Auditor's Dignity has Influence on Audit Quality. Partially Independence, Expectation Auditor, and Auditor's Accuracy does not have an effect on Audit Quality, while Competence Affects Quality of Audit.
PENGARUH INDEPENDENSI, KOMPETENSI, EXPECTATIONAUDITOR, KECERMATAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DI PROVINSI KEPULAUAN RIAU Efriyenti, Dian
Aksara Public Vol 2 No 2 (2018): Mei (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

Abstract This study aims to test Independence, Competence, Expectation Auditor, Auditor's Accuracy to Audit Quality simultaneously and partially.The sample in this research is Inspectorate of Tanjungpinang City, Inspectorate of Regency of Bintan, And Inspectorate of Batam City. The type of data used is the primary data which is obtained data collected by the researchers in a direct way from the source. Data were collected by using questionnaires distributed directly to respondents. The analysis method used is multiple linear regression model. To test the hypothesis simultaneously and partially used F Test and Test T. The result of hypothesis test and test show that simultaneously variable of Independence, Competence, Expectation Auditor, Auditor's Dignity has Influence on Audit Quality. Partially Independence, Expectation Auditor, and Auditor's Accuracy does not have an effect on Audit Quality, while Competence Affects Quality of Audit.
PEMBINAAN AKUNTANSI UMKM BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN DIKELURAHAN SEILEKOP Efriyenti, Dian
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

KUBE UKM registered at Sei Lekop Village is a small and medium-sized business that manufactures and markets fish crackers, SMEs in agriculture (farming), in the field of fisheries, snacks, Mandiri Bank, mega snacks and cookies. The problems currently faced by MSMEs are financial reports compiled each period not yet with financial accounting standards of entities without public accountability, MSME actors find it difficult if they have to use accounting in their business activities, inability and unwillingness to use accounting, and many MSME actors feel that activities the business was running normally but actually the MSMEs had not progressed. The presentation of accounting guidance that is based on the actual conditions in the MSME business and the use of the right approach will make SMEs understand accounting quickly and easily. The method used in the training that will be given to small and medium enterprises in Sei Lekop Village is the survey method, lecture method, discussion method and training method. Sustainability from the results of coaching activities is expected that SMEs are able to understand the recording and objectives in the financial statement notes, SMEs are able to analyze and make financial reports independently in accordance with the accounting cycle of each period based on SAK-ETAP. The results of the SME service felt that there was still a need to adjust the preparation of financial statements with the entity's financial accounting standards without public accountability, to improve the financial performance of MSMEs running smoothly.
ANALISIS CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Efriyenti, Dian
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

In a modern era like now there are still Indonesian companies that have seen CSR as beyond compliance, including PT. Djarum, PT. Unilever (Lifeboy, Pepsodent, etc.), PT. Danone (Aqua). One of the reasons CSR is needed for companies is to facilitate the company's goals, namely in obtaining good goodwill. Recently there has been a tendency (trend) to increase public demands for transparency and accountability of the company as a manifestation of the implementation of good corporate governance (GCG). The size of a company will certainly show how strong the company's concern for the environment and the company's transparency in its performance. The research sample is a manufacturing company listed on the Indonesia Stock Exchange, with 13 food and beverage sub-sector companies. The results of the study state that partially CSR, managerial ownership, institutional ownership affect the value of the company. While independent commissioners do not affect the value of the company. The size of the company influences the relationship between managerial ownership, institutional ownership and independent commissioners on the value of the company. While company size does not moderate the relationship of CSR to company value.
PENGARUH HARGA SAHAM, DIVIDEN DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Riyanto, Riyanto; Efriyenti, Dian
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

Around the world, especially in Indonesia, competition and growth in the economy are increasing rapidly. In order to maintain business continuity or business continuity, economic actors will carry out various types of methods or strategies. Companies that have high company value will attract investors to plant shares so that company finance will also increase. The purpose of this study was to determine the effect of Stock price, Dividend and Earning per share on the value of the company on the Indonesia Stock Exchange. The population in this study were 9 pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. This study uses a sampling technique with a purposive sampling method so that there are 6 companies that meet the criteria.This study uses SPSS version 22 in processing data. F test results are stock price, dividend and earning per share simultaneously have a significant effect on firm value. T test results are partially, stock price and earning per share have a significant effect on firm value and dividend have no significant effect on firm value.
Co-Authors E Janrosl, Viola Syukrina Eny, Eny Putri, Aprilia Riyanto Riyanto