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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Insyst : Journal of Intelligent System and Computation Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Andreas -
Fakultas Ekonomi Universitas Riau
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA PROFESI TERHADAP PROFESIONALISME AUDITOR BPKP PERWAKILAN PROVINSI SUMATERA UTARA Lubis, Hazman Fakhri; -, Andreas; -, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

There are some factors influencing the auditors’ professionalism. This study attempts to obtain empirical evidence the influence of independency, competency, and professional ethics auditor professionalism, especially those who are working in BPKP North Sumatera.The population of study is all auditors who worked on the BPKP North Sumatera. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the BPKP Representative North Sumatera Province. The Respondents are used in the analysis were 80 respondents (80%) Methods of Analysis is conducted with a multiple regression analysis.The results of testing that has been done.Partial regression test (t test) showed that the auditors’ independency, competency, and proffesional ethics had a influences towards auditor professionalism. The coefficient of determination in this study was 53,9 %. These four variables affect the dependent variable was 53,9 %, while 46,1 % is influenced by other variables that are not addressed in this study.Keyword: independency, competency, proffesional ethics, and professionalism
PENGARUH DESENTRALISASI, PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL SKPD KOTA PEKANBARU Hidrayadi, Rizon; -, Andreas; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the influence of Decentralization, Participation Budget, Organization’s Commitment, and Work Motivation On The Performance Of Managerial SKPD’s Of Pekanbaru City Government. This study was conducted at SKPD of Pekanbaru City. The population in this study were employed who worked in the SKPD Pekanbaru City (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the secretary of SKPD, and the head of financial. The sample used in this study were 78 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the Decentralization, Participation Budget, Organization’s Commitment and Work Motivation has significantly effect on effectiveness of the Performance Managerial. The magnitude of the effect (R2) the Decentralization, Participation Budget, Organization’s Commitmen, and Work Motivation on the effectiveness of the Performance Manajerial area was 47%. While the remaining 53% is influenced by other independent variabel that are not observed in this study.Keywords: Decentralization, Participation Budget, Organization’s Commitment, Work Motivation, Performance Managerial.
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Hotel bintang 4 Di Provinsi Riau) Adinata, Satria; -, Andreas; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study Aimed to analyze the effect of management accounting information systems and information technology to managerial performance 4 star hotel company in Riau, And To Obtain empirical evidence about the influence of management accounting information system on managerial performance. Population in this research is the fourth company in Riau, a total of 7 samples tested hotel company. Methods of Data collection using sampling Purposiv. The research of data was acquired seven companies that meet krikteria as this. from research managers and employees at the company’s hospitality. The type of the data used is primary. Data collection methods are surveys, questionnaires, this hypothesis using multiple linear regression analysis.The results Showed that the accounting information system management have a significant effect on the performance of managerial, information technology otherwise no effect on managerial performance.Keywords: management, accounting, information systems, technology, and performance.
PENGARUH KEMANFAATAN NPWP, KUALITAS PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA PEKANBARU SENAPELAN) Rahmawati, Sri; -, Andreas; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. In KPP Pratama Pekanbaru Senapelan, the level of tax compliance is still low. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, quality of services, and Taxpayer awareness on tax compliance. Data collection method used is a survey method using questionnaires media. The method of sampling was done by convenience sampling. The number of questionnaires that can be analyzed is 100 questionnariesfrom 100 correspondences who are as taxpayers listed in KPP Pratama Pekanbaru Senapelan. Data analysis techniques used in this research is linear regression analysis with SPSS version 20.0.The results of this research showed that the benefits of TIN had no effect on the tax compliance. Quality of services and taxpayer awareness had effect on the tax compliance.Keywords: Benefits of TIN, Quality of Service, Taxpayer Awareness, and Taxpayer Compliance
Pengaruh Pengungkapan Korporasi (Corporate Disclosure) terhadap Manajemen Laba dan Kinerja Korporasi -, Andreas
Jurnal Aplikasi Manajemen Vol. 7 No. 4 (2009)
Publisher : Universitas Brawijaya, Indonesia

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Abstract

As a go public company which half of its shares owned by the public through transactions in stock exchange, the presentation of financial report must qualify conditions as proposed by the authoritative Stock Exchange Committee (Badan Pengawas Pasar Modal). In this research corporate exposure was proved not to have any significant effects on earning management and corporate performance. Besides the lower level of voluntary exposure, stakeholders tend to be suspicious on information and facts presented by go public companies. The following impacts of this distrust was stakeholders do not use corporate disclosure as medium to control managerial activities in term of earning management and corporate performance. Stakeholders’ distrust also implied that corporate exposure had not been able to provide an accurate description regarding what companies really work on. Regulations on corporate exposure is rather a formality than an information provision in financial report.Keywords: corporate exposure, earnings management, corporate performance
Pemanfaatan Beahvior Tree dan Fuzzy Waypoint Tactic pada Game Strategi "War of Zombies” Christie, Michael Patria; -, Andreas
Intelligent System and Computation Vol 2 No 1 (2020): INSYST:Journal of Intelligent System and Computation
Publisher : Institut Sains dan Teknologi Terpadu Surabaya (d/h Sekolah Tinggi Teknik Surabaya)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52985/insyst.v2i1.146

Abstract

Dalam video game jaman sekarang, hampir semua permainan memakai kecerdasan buatan sebagai cara agar non-player karakter agar dapat berinteraksi dengan game. Karena itu pada penelitian ini bertujuan untuk mencoba menerapkan kecerdasan buatan behavior tree dan juga Fuzzy waypoint tactic. Project game “War of Zombies” ini merupakan permainan strategi dimana pemain yang berperan sebagai zombie mencoba melenyapkan manusia sebagai musuhnya. Pada permainan ini selain waypoint tactic dan behavior tree terdapat beberapa metode kecerdasan buatan yang diterapkan seperti A* pathfinding, djikstra dan juga fuzzy logic. Behavior tree merupakan metode panduan berisi langkah-langkah bagi karakter untuk menyelesaikan suatu tugas. Sedangkan fuzzy waypoint tactic merupakan cara bagi developer untuk memberitahu lokasi-lokasi strategis yang dapat membantu karakter dalam menyelesaikan tugas, seperti misalnya bersembunyi atau menembak. Pada game bertema strategi seperti ini, fuzzy logic sangat membantu untuk membuat suatu keputusan bagi karakter. Selain itu, fuzzy logic juga merupakan metode yang baik dalam waypoint tactic untuk menentukan lokasi strategis yang paling menguntungkan diantara pilihan-pilihan lokasi yang telah disediakan. Behavior tree juga merupakan metode yang baik dalam mengatur perilaku setiap karakter yang ada pada game strategi.
Determinan Tax Aggressiveness dan Pengaruhnya terhadap Tax Aggressiveness (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019) -, Andreas
Jurnal KIAFE Vol. 10 No. 3 (2020): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v10i3.45407

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh Determinan Tax Aggressiveness terhadap Value firm (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Metode penelitian yang digunakan adalah metode analisis regresi berganda dengan bantuan program smartpls untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain. Sampel dalam penelitian ini terdiri dari 15 perusahaan selama periode 3 tahun dengan purposive sampling sebagai metode pengambilan sampel. 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Co-Authors Christie, Michael Patria Elfi Ilham Enni Savitri Hazman Fakhri Lubis, Hazman Fakhri Rizon Hidrayadi, Rizon Rusli -, Rusli Satria Adinata, Satria Syamsul Arifin