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Aulia Dewi Gizta
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Pengaruh Red Flag, Pelatihan, Independensi, dan Beban Kerja terhadap Kemampuan Auditor Mendeteksi Fraud dengan Skeptisisme Profesional sebagai Variabel Intervening Gizta, Aulia Dewi; Anugerah, Rita; Andreas, Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.083 KB) | DOI: 10.31258/je.27.1.p.68-81

Abstract

The purpose of this study was to examine the effect of red flag, training, independency, and workload on the auditor’s ability to detect fraud by professional skepticism as intervening variable. The population of this study is auditor who work on Financial and Development Supervision Agency of Riau Province. The samples are determined based on sensus method, so that all the population used as a sample. Total respondents used in this research are 58 auditors. Data collection methods are carried out with survey method through questionnaire. The results of this study find that the red flag, training, and independence have significantly effect toward professional skepticism; didn’t find direct effect of workload toward professional skepticism; redflag, training, and professional skepticism have direct effect toward fraud detection ability of auditors; didn’t find direct effect of independency and workload toward fraud detection ability of auditors; redflag and training have indirect effect toward fraud detection ability of auditors through professional skepticism; didn’t find indirect effect of independency and workload toward fraud detection ability of auditors through professional skepticism.
ANALISIS LAPORAN KEUANGAN PADA PT. BAINTAN ANUGERAH BERSAMA DI TANJUNGPINANG Muhammad Isa Alamsyah; muhammad isa alamsyahbana; Aulia Dewi Gizta; M Syafnur
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.385 KB)

Abstract

Abstract: : This research is motivates by the phenomena that writer found from Baintan Anugerah Bersama Company’s financial statements which is shows the fluctuative performance from 2013-2016. Cash flows statement’s also have the fluctuative report’s in positive and negative values that we can analyze about the company’s financial performance. This research is a descriptive qualitative research that give some descriptions about the object of it’s research includes Balance Sheet, Income Statement and Cash Flow Statement. Data collection technique is from documentary and literature study. Data will analyze by Horizontal Analysis, Vertical Analysis, Cashflows Analysis and Profitability Analysis to measure financial statement’s performance. The result of this research that show us the financial statement’s performance of Baintan Anugerah Bersama company from 2013-2016 is good enough, but still need some evalutions from the management to increase their profitability because the profit margin averages under 2% and it still can increase by pushing their operational costs.
GOOD TO GREAT EFFECT – CASE STUDY AT MERDEKA CHOPPER GOLD, TBK M. Syafnur; Fauzi Fauzi; Aulia Dewi Gizta; M. Isa Alamsyahbana; Novi Chandra Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.771 KB) | DOI: 10.56107/penanomics.v1i1.2

Abstract

Good to Great effect is a concept developed by one of the writers and researchers named Jim Colins, where according to him there are companies that have above good abilities which then lead the company to become a great company. In this study, the researcher took one of the companies that have these indications, although currently being hit by the Covid 19 pandemic, the company's performance continues to increase. The population of this study are companies in LQ45 with a sample that is engaged in mining. The data analysis method uses financial report indicators for 5 years running fundamental analysis and stock return analysis. The results show that the MDKA company meets the characteristics as a Good to Great Effect company.
PENDIDIKAN AKUNTANSI : PENGGUNAAN INTERNET DALAM PENYELESAIAN TUGAS MAHASISWA Aulia Dewi Gizta; Hendy Satria
Jurnal Akuntansi Kompetif Vol 5 No 3 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.718

Abstract

Penelitian ini bertujuan untuk melihat perilaku mahasiswa akuntansi STIE Development terkait penggunaan internet dalam menyelesaikan tugas. Penelitian ini mengambil 69 informan penelitian mahasiswa akuntansi yang diwawancarai menggunakan aplikasi zoom meeting dan google form. Dasar penelitian pembentukan ini diawali dengan status di media sosial WhatsApp dan instagram story mahasiswa akuntansi yang membuat tugas dan status terkait internet. Teknik pengumpulan data wawancara dan dokumentasi dilakukan dengan observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah reduksi data, dan penarikan kesimpulan tentang penyajian data. Hasil penelitian ini diperoleh dampak positif dan negatif dari penggunaan internet dalam menyelesaikan tugas-tugas mahasiswa akuntansi yaitu presentasi, tugas scan, copy paste, dan lain-lain.
PENGARUH UKURAN BANK DAN PERTUMBUHAN BANK TERHADAP STRUKTUR MODAL PERBANKAN SYARIAH Masyitah As Sahara; Aulia Dewi Gizta
Journal of Innovation Research and Knowledge Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i2.6290

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran bank dan pertumbuhan bank terhadap struktur modal perbankan syariah (periode 2018 – 2020). Jenis penelitian ini menggunakan deskriptif kuantitatif. Sampel penelitian ini terdiri dari 10 bank umum syariah. Teknik pengolahan data yang digunakan adalah teknik pengolahan data kuantitatif. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan alat bantu program komputer Microsoft Office Excel dan EViews 12. Hasil penelitian ini menunjukan bahwa ukuran bank berpengaruh terhadap struktur modal pada perbankan syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020, dan pertumbuhan bank tidak berpengaruh terhadap struktur modal pada perbankan syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020. Kesimpulan dari penelitian ini yaitu ukuran bank dan pertumbuhan bank berpengaruh terhadap struktur modal pada perbankan syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020
PENGARUH RED FLAG DAN PELATIHAN TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL INTERVENING aulia dewi gizta
EKONOMIKA Vol 3 No 02 (2020): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v3i02.1108

Abstract

Kemampuan auditor mendeteksi fraud merupakan kemampuan yang penting dimiliki oleh auditor, khususnya auditor internal karena merupakan auditor yang berada di dalam organisasi. Penelitian ini bertujuan untuk menguji pengaruh red flag dan pelatihan terhadap kemampuan auditor mendeteksi fraud dengan skeptisisme profesional sebagai variabel intervening. Populasi dari penelitian ini adalah seluruh auditor BPKP Perwakilan Provinsi Riau. Total responden berjumlah 58 orang auditor. Sampel ditentukan berdasarkan metode sensus, dimana semua anggota populasi digunakan sebagai sampel. Metode pengumpulan data dilakukan dengan metode survey melalui penyebaran kuesioner. Hasil penelitian ini menunjukkan bahwa redflag dan pelatihan berpengaruh signifikan terhadap skeptisisme profesional; redflag, pelatihan, skeptisisme profesional memiliki pengaruh langsung dan signifikan terhadap kemampuan auditor mendeteksi kecurangan; redflag dan pelatihan secara tidak langsung berpengaruh terhadap kemampuan auditor mendeteksi kecurangan memalui skeptisisme profesional.
Factors Affecting the Growth of SME Sales in the Tourism Sector of Tanjungpinang City Muhammad Fachri Riauan; Hendy Satria; Andres Putranta Sitepu; Aulia Dewi Gizta; Sri Kurnia
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.11

Abstract

The aim of research is to determine the influence of e-payment, makloon, and sales promotion on sales growth of SMEs in the tourism sector in Tanjungpinang. The research involved a sample of 91 respondents using the slovin technique. The method used in this research is a quantitative method. The research object consists of small and medium enterprises (SMEs) operating in the tourism sector in Tanjungpinang City. Data collection wa carried out through respondents filling out questionnaires. The research results indicate that partially, e-payment has a significant impact on sales growth, makloon (outsourcing) influences but not significantly on sales growth, and sales promotion significantly influences sales growth. Simultaneously, it is shown that e-payment, makloon, and sales promotion collectively have a simultaneous impact on sales growth.
PENGABDIAN DALAM MENGOPTIMALISASIKAN KEGIATAN PEREKONOMIAN UMKM DI KELURAHAN BATU SEMBILAN MELALUI PROGRAM DIGITALISASI UMKM USAHA TAHU TEMPE Nurfitri Zulaika; Aulia Dewi Gizta; Ranat Mulia Pardede; Salihi Salihi; Abdul Basyid
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.6009

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan pelaku bisnis yang bergerak pada berbagai bidang usaha, yang menyentuh kepentingan masyarakat dan memiliki peran penting dalam penyerapan tenaga kerja. UMKM yang dijadikan sebagai objek pelaksanaan PKM ini yaitu UMKM Usaha Tahu Tempe. UMKM ini mengalami permasalahan dalam hal pemasaran, sehingga dalam pelaksanaan PKM ini, kami memberikan sosialisasi dan praktik marketing berbasis digital, yaitu membuat akun shopee dan mengajarkan cara promosi digital. Hasilnya menunjukkan bahwa UMKM merasa terbantu dengan adanya kegiatan ini dan harapannya agar UMKM semakin baik kedepannya
PENERAPAN STRATEGI PEMASARAN, DIGITAL MARKETING MELALUI E-COMMERCE DAN MARKETPLACE UMKM TOAPAYA UTARA Imran Ilyas; Masyitah As Sahara; Aulia Dewi Gizta; Framugia Cahyo Laksono; Aldi Kurniawan; Rofi Khotullumah Hersadillah; Pramuditha Febriani; Dicky Yusuf Sinambela; Dinda Venna Hendryany; Shakilla Dwi Maharani Sucahyo; Lailatul Jamilah; Erik Setiawan; Muh.Bagas Prayuda; Deri Ihza Saputra; Shalsabilla Nawra; Dhea Annisa; Siti Melinda; Sherly Chang; Meilin Lorensia; Rizki Atu Mofida; Erika Amanda Rheta; Yanah Yanah; Fiona Fiona; Isihati Telaumbanua
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 7: Desember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i7.6947

Abstract

Empowerment Activities Are A Form Of Community Service By Group 17 KKN Of The Tanjungpinang Development Economics College (STIE). Empowerment Activities Through Assistance For MSME Actors, Along With The Development Of Technology And The Need For Information, The Internet Is Also Experiencing Development. So Currently, A New Pattern Appears In Doing Business Processes That Is By Using The Internet. In Today's Business, Marketplace Or E- Commerce Is One Of The Places To Promote Products To Be More Efficient, Flexible, And Can Save Costs. The Non-Profit Partners In This Activity Are Micro, Small And Medium Enterprises (Msmes) That Produce Sweet Potato Rengginang In North Toapaya Village. This Business Has Been Established Since 2007 In North Toapaya Village, It Has Been About 15 Years That This Business Has Been Going On, But The Marketing Is Still Very Minimal, MSME Actors Still Need To Understand The Importance Of Using Digital Marketing To Improve The Marketing System So That They Can Expand Their Business Goals And Can Support Activities. Sales For Better. The Results Of This Service Are Expected That MSME Actors Can Understand The Importance Of Understanding Digital Marketing In Marketing Their Product.
PENGARUH KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT Aulia Dewi Gizta; Ranat Mulia Pardede
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 3: Nopember 2023
Publisher : Bajang Institute

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

Abstract

The purpose of this study was to examine the effect of task complexity on quality. The population of this study is all auditors at Public Accounting Firms in the Riau Islands Province. The sample in this study used a saturated sampling technique, which allows researchers to collect data from the entire auditor population. The total number of respondents in this study was 52 auditors. The data collection method was carried out using a questionnaire method. The results of this research indicate that task complexity influences audit quality
Co-Authors Abdul Basyid Afriyadi, Afriyadi Aldi Kurniawan Andreas Andreas Aprilia, Dianti Chartady, Rachmad Deri Ihza Saputra Dhea Annisa Dicky Yusuf Sinambela Dinda Venna Hendryany Enjelina Enjelina Erik Setiawan Erika Amanda Rheta fauzi Fiona Fiona Framugia Cahyo Laksono Hasnarika Hasnarika Hasnarika, Hasnarika Imran Ilyas Indriaty, Novica Isihati Telaumbanua Jecky Jecky Lailatul Jamilah Lidya, Marina M Syafnur Marlinda, Charly Masyitah As Sahara Masyitah As Sahara Meilin Lorensia Muh.Bagas Prayuda Muhammad Fachri Riauan Muhammad Isa Alamsyah Muhammad Isa Alamsyahbana Nasution, Ulfa Oktavani Novi Chandra Saputra Novi Chandra Saputra3 Nurfitri Zulaika Pramuditha Febriani Raja Yulianita Sarazwati Ranat Mulia Pardede Rita Anugerah Rizki Atu Mofida Rofi Khotullumah Hersadillah Salihi Salihi Sambodo, Bambang Sandra, Evita Satria, Hendy Shakilla Dwi Maharani Sucahyo Shalsabilla Nawra Sherly Chang Sitepu, Andres Putranta Siti Melinda Sri Kurnia Sutri Handayani Yanah Yanah