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All Journal Jurnal Al-Iqtishad Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Aktual IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bahtera Inovasi Jurnal Ekonomi KIAT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indrawati, Novita
Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS TEKNIKAL PERBANDINGAN PERGERAKAN HARGA SAHAM INDIVIDUAL PADA SAHAM BADAN USAHA MILIK NEGARA KARYA SEBELUM DAN SESUDAH REGULASI LEMBAGA PENGELOLA INVESTASI Prayetno Prayetno; Kamaliah Kamaliah; Novita Indrawati
Jurnal Daya Saing Vol 8 No 2 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v8i2.884

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perbandingan harga saham individu perusahaan BUMN Karya yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah regulasi Lembaga Manajemen Investasi (LPI) dengan indikator grafik candlestick, moving average, seri Fibonacci dan logika fuzzy melalui uji statistik. Jenis penelitian ini adalah event study, yang mempelajari reaksi pasar terhadap suatu peristiwa, yaitu berlakunya peraturan Lembaga Pengelola Investasi (LPI). Lembaga Pengelola Investasi (LPI) yang merupakan lembaga yang memiliki kewenangan khusus untuk mengelola investasi pemerintah pusat melalui Undang-Undang Nomor 11 Tahun 2020. Keberadaan LPI diharapkan dapat menjadi mitra strategis dan dapat memberikan kemudahan bagi investor dalam berinvestasi di Indonesia. Periode jendela yang digunakan adalah 30 hari perdagangan, yaitu 15 hari sebelum peristiwa dan 15 hari setelah peristiwa. Populasi yang digunakan adalah seluruh harga saham BUMN Karya di Bursa Efek Indonesia, dengan teknik pengambilan sampel menggunakan sampling jenuh sehingga seluruh anggota populasi digunakan sebagai sampel. Pengumpulan data menggunakan metode dokumentasi, dengan menelusuri pergerakan harga masing-masing perusahaan BUMN Karya dari situs resmi Bursa Efek Indonesia (BEI). Metode analisis dilakukan dengan uji One Way Anova. Hasil penelitian dengan menggunakan alat uji one way anova menunjukkan bahwa terdapat perbedaan reaksi harga rata-rata individu BUMN Karya yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah pemberlakuan peraturan Lembaga Pengelola Investasi (LPI). dengan indikator grafik candlestick, rata-rata bergerak. , Fibonacci retracement dan logika fuzzy. Secara teknikal grafik candlestick dapat dijadikan sebagai acuan dalam memprediksi pergerakan harga saham kedepannya dengan sangat baik. Sedangkan moving average bagus untuk trading dalam jangka panjang. Indikator moving average dan Fibonacci retracement secara teknis dapat digunakan sebagai acuan dalam memprediksi dan menentukan target yang diharapkan dari pergerakan harga saham di masa depan bagi investor dalam mengambil strategi investasi saham. Indikator logika fuzzy, jika pola menunjukkan oversold dalam kisaran support (sebagai sinyal beli), dapat digunakan sebagai sinyal untuk membeli saham dan menjual saham dalam keadaan jenuh beli di kisaran resistance sebagai sinyal jual.
The Pengaruh Internal Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderator (Studi Empiris Pada Bank Perkreditan Rakyat Di Provinsi Riau) Dewi Sartikah Putri Harahap; Nasrizal Nasrizal; Novita Indrawati; Siti Hanifa Sandri
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3065

Abstract

The purpose of this study is to examine the internal audit and whistleblowing system as independent variables, fraud prevention as the dependent variable and individual morality as a moderating variable. The data in this study were taken with using a questionnaire that was distributed throughout BPR in Riau Province. Collected from 29 BPR in Riau Province, the respondents of this study consisted of each BPR internal audit section and finance department with a total amount of the total respondents were 87 people. The data analysis technique used in this research is Partial Least Square (PLS) with the help of WarpPls 7.0 software. The results of this study indicate that internal audit and the whistleblowing system have an effect on fraud prevention and individual morality moderates the relationship between internal audit and the whistleblowing system on fraud prevention.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DIMEDIASI OLEH TAX AVOIDANCE STUDI PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2017-2019 Rasmon Rasmon Rasmon; Kamaliah Kamaliah; Novita Indrawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.1787

Abstract

ABSTRACTThis study aims to examine and analyze the effect of financial distress and leverage on accounting conservatismmediated by tax avoidance. The population in this study are transportation sector companies listed on theIndonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling methodwhich resulted in 20 companies as samples. The data used is secondary data, where financial distress andleverage are independent variables, accounting conservatism is the dependent variable and tax avoidance is themediating variable. The research analysis technique used is descriptive analysis and path analysis using SPSSsoftware. The results of this study indicate that financial distress and leverage affect tax avoidance. In addition,financial distress and tax avoidance affect accounting conservatism, while leverage has no effect on accountingconservatism in transportation sector companies on the IDX. This study shows that tax avoidance is a mediatingvariable between financial distress and leverage on accounting conservatism.Keywords: Financial Distress; Leverage; Tax Avoidance; Accounting Conservatism. ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress dan leverage terhadapkonservatisme akuntansi dimediasi oleh tax avoidance. Populasi dalam penelitian ini adalah perusahaan sektorTransportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampelmenggunakan metode purposive sampling yang menghasilkan 20 perusahaan yang dijadikan sebagai sampel.Data yang digunakan adalah data sekunder, dimana financial distress dan leverage sebagai variabel independen,konservatisme akuntansi sebagai variabel dependen dan tax avoidance sebagai variabel mediasi. Teknik analisispenelitian yang digunakan adalah analisis deskriptif dan analisis jalur menggunakan bantuan software SPSS.Hasil penelitian ini menunjukkan bahwa financial distress dan leverage berpengaruh terhadap tax avoidance.Selain itu, financial distress dan tax avoidance berpengaruh terhadap konservatisme akuntansi, sementaraleverage tidak berpengaruh terhadap konservatisme akuntansi pada perusahaan sektor Transportasi di BEI.Penelitian ini menunjukkan bahwa tax avoidance merupakan variabel mediasi antara financial distress danleverage terhadap konservatisme akuntansi.Kata Kunci: Financial Distress; Leverage; Tax Avoidance; Konservatisme Akuntansi.
Faktor-Faktor Yang Mempengaruhi Good Governance dengan Sumber Daya Manusia sebagai Variabel Moderasi Sally Edinov; Taufeni Taufik; Yesi Mutia Basri; Novita Indrawati; Emrinaldi Nur DP
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1192

Abstract

This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. Human Resources are only able to moderate the relationship between the Government's Internal Control System and Fixed Assets Administration with Good Governance but are not able to moderate the relationship between Organizational Culture, Organizational Commitment, Information Technology and Good Governance.
PENGARUH AUDITOR SWITCHING, PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG: THE EFFECT OF AUDITOR SWITCHING, PROFITABILITY, COMPANY SIZE, AND AUDIT OPINION ON AUDIT REPORT LAG Rezi Rezi; Novita Indrawati; Al Azhar L
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.243-255

Abstract

This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observation. The tool used to analyze is multiple linear regression analysis and hypothesis testing with t test. The results of this study indicate that the results of this study found that auditor switching, profitability, firm size, and audit opinion have an effect on audit report lag.
Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) di SMA dan SMK Negeri di Kota Pekanbaru. Reny Arinda; Ruhul Fitrios; Novita Indrawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1139

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, partisipasi masyarakat dan sistem pengendalianinternal terhadap akuntabilitas pengelolaan keuangan dana bantuan operasional sekolah (BOS) di SMA/SMK Negeri di kotapekanbaru. Jenis penelitian ini adalah kuantitatif, data yang digunakan adalah data primer. Populasi dalam penelitian ini adalahpengelola dana bantuan operasional sekolah (BOS) sebanyak 140 orang dari 28 sekolah SMA/SMK Negeri di kota Pekanbaru. Teknik pengambilan sampel yang digunakan adalah teknik sampling atau sensus. Metode pengumpulan data dalam penelitian ini adalahmelalui kuesioner. Metode analisis data yang digunakan adalah menggunakan Partial Least Square (PLS). Hasil penelitianmenunjukkan bahwa kompetensi sumber daya manusia, partisipasi masyarakat dan sistem pengendalian internal berpengaruhterhadap akuntabilitas pengelolaan dana bantuan operasional sekolah (BOS). Kata Kunci : Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat, Sistem Pengendalian Internal, Akuntabilitas.
The Konsep Urban Farming Untuk Ketahanan Pangan Keluarga Masyarakat Desa Kampung Baru Novita Indrawati; Ciptati Nugraha Pratiwi; Hanif Maruf Supardi; M. Fahrul Wafi; Fahrul Habib Azli Panjaitan; Ira Anggraini Anggraini; Sammi Adam Ramadhani Ramadhani; Rhalia Sabilillah; Desmurlita Ramadhani; Miftahul Jannah; Aura Tiffany Dika
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

Urban farming is a supporter of aspects of the beauty of the city and the feasibility of using sustainable spatial planning. Urban Farming is also carried out to increase income or activities to produce foodstuffs for family consumption. The methods used in this work program are: 1) Socialization or education approach, 2) Participatory Rural Aprasial which involves the community in all activities, 3) Participatory Technology Development which utilizes appropriate technology to integrate with science and local wisdom, namely plant cultivation with the concept of urban farming. The Measuring Instrument used in this report is a descriptive measuring tool, namely observation. The observations made to be a measuring tool in this report are to see the level of response from the community. Another observation is to look at the level of participation from the community. Finally, the observation we made was by looking at the level of interest from the community. This activity is in seeing the success of the activities carried out, namely by looking at changes in the attitudes of the people of Kampung Baru Village. The expected result and achievement is an increase in the knowledge and skills of the people of Kampung Baru Village in maintaining their family's food security, through practical vegetable crop farming using the concept of urban farming.
Pelatihan Kewirausahaan Kebab Untuk Mebuka Peluang Usaha Baru Bagi Masyarakat Desa Toar di Toar Novita Indrawati; Azlan Ramadhan; Ade Desma Safitri; Suri Yulan Purba; Citra Intan Sari; Risma Yanti; Nurazizah S; Sherly Indah Permata; Ilham Vikri; Achmad Dadang Hidayah; Andi Aprizal Maulana
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

Toar Village is one of the villages located in Gunung Toar District, Kuantan Singingi Regency. In Toar Village, there are still a small number of MSMEs, there are still many housewives who have free time. The purpose of implementing this Community Service is as a form of implementing Real Work Lectures (Pengabdian) at the University of Riau to provide Entrepreneurship Training related to Poverty Reduction. In addition, one of the goals of community service is also to be able to provide new ideas, as well as motivate and provide entrepreneurship training for housewives to be able to improve the family economy and the village economy. The target to be achieved is that people become creative and entrepreneurial by being able to create their own ideas about products that will be used for MSMEs. The product that will be an example in entrepreneurship training is Kebab. The method used is the Planning Method, Implementation Method, and Evaluation Method. The results of the implementation of this entrepreneurship training are expected to improve the economy.
ANALISIS VALUE FOR MONEY PADA EVALUASI KELAYAKAN INVESTASI INFRASTRUKTUR PUBLIK KERJASAMA PEMERINTAH BADAN USAHA SISTEM PENYEDIAAN AIR MINUM KOTA PEKANBARU (KPBU SPAM KOTA PEKANBARU) Ananda Haryadi; Andewi Rokhmawati; Novita Indrawati
Jurnal Daya Saing Vol 8 No 3 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v8i3.960

Abstract

Pemerintah terus melakukan percepatan pembangunan infrastruktur publik dengan segala keterbatasan yang ada, sehingga pemerintah memilih untuk melibatkan pihak swasta dalam skema KPBU. SPAM Kota Pekanbaru diharapkan mampu melayani kebutuhan air bersih Kota Pekanbaru dengan kapasitas 750 lpd dengan estimasi investasi Rp 750 miliar yang mencakup 5 kecamatan. Fokus penelitian ini adalah untuk menjelaskan bagaimana investasi skema SPAM Kota Pekanbaru dievaluasi agar tujuan pembangunan infrastruktur publik mencapai manfaatnya. Penelitian ini merupakan penelitian kuantitatif komparatif dengan studi kasus menggunakan metode Monte Carlo, Value for Money, dan T-Test. Hasil penelitian menunjukkan perbandingan alokasi risiko pemerintah akan menanggung semua risiko termasuk risiko peningkatan biaya operasional dan pemeliharaan sebesar 345.289 miliar dengan total 670.084 miliar, dengan pengadaan skema KPBU risiko biaya tersebut dialihkan ke mitra swasta. VfM yang diperoleh dalam proyek tersebut sebesar Rp589.537 miliar.
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia Poppy Nurmayanti; Novita Indrawati; Emrinaldi Nur DP
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.158 KB) | DOI: 10.24815/jdab.v9i2.25664

Abstract

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.
Co-Authors Achmad Dadang Hidayah Ade Desma Safitri Adhitya Agri Putra Al Azhar L Ananda Haryadi Andewi Rokhmawati Andi Aprizal Maulana Atiza Arrahmi Aura Tiffany Dika Azlan Ramadhan Azwir Nasir Ciptati Nugraha Pratiwi Citra Intan Sari Desmiyawati Desmiyawati, Desmiyawati Desmurlita Ramadhani Dewi Sartikah Putri Harahap Edyanus Herman Halim Emrinaldi Nur DP EMRINALDI NUR DP Enni Savitri Fahrul Habib Azli Panjaitan Fergieta Sanra Fina Murni Gunawan Hutomo Mandala Putra Gusnardi Gusnardi Gusnardi Gusnardi Hanif Maruf Supardi Hariadi Yasni Iislamiyah Iislamiyah Ilham Vikri Ira Anggraini Anggraini Kamaliah Kamaliah M Ilham Garnadi M Iqbal Ramadhan M. Fahrul Wafi Malahayati Ibrahim Mardiani Nur Maulina Agustiningsih Mely Anggrainy Miftahul Jannah Mira Rianti Nasrizal Nasrizal Nurazizah S Nurina Nisa Poppy Nurmayanti Prayetno Prayetno Rasmon Rasmon Reny Arinda Rezi Rezi Rhalia Sabilillah Ria Faradilla Ricahyono Risma Yanti Rita Anugerah Ruhul Fitrios Sally Edinov Sammi Adam Ramadhani Ramadhani Shera Nur Izzah Sherliyana Anggraini Sherly Indah Permata Siti Hanifa Sandri Suri Yulan Purba Taufeni Taufik Taufeni Taufik Taufik Dasmar Wina Alfiatri Yesi Mutia Basri Yulia Efni