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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Jurnal Tepak Manajemen Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Indonesian Journal of Chemistry IJEBA (International Journal of Economic, Business & Applications) JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS Jurnal Telematika Bilancia : Jurnal Ilmiah Akuntansi Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Riset Akuntansi Kontemporer Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Unri Conference Series: Community Engagement Ksatra: Jurnal Kajian Bahasa dan Sastra Jurnal Pemerintahan dan Keamanan Publik (JP dan KP) Syntax: Journal of Software Engineering, Computer Science and Information Technology Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Indonesian Journal of Prosthodontics Journal of Community Engagement Research for Sustainability Informatics and Enginering Dedication E-Jurnal Akuntansi TSM Vernacular Jurnal Ilmiah Multidisiplin Indonesia JFARM (Jurnal Farmasi) Bulletin of Chemical Reaction Engineering & Catalysis Jurnal Mesin Sains Terapan
Andreas Andreas
Universitas Brawijaya
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PENGARUH MOTIVASI TERHADAP HUBUNGAN KOMPLEKSITAS TUGAS, GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR Erwina, Erwina; Andreas, Andreas; Hardi, Hardi
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.26 KB) | DOI: 10.31258/sorot.10.1.54-64

Abstract

Abstract This research intent to test the effect of Motivation on the relationship between Task Complexity, Leadership style with Auditor Performance on BPK Riau Province delegation. The data was collected using a questionnaire survey, the sample in this study were 47 respondents. Data processing used SPSS version 16. The regression equation used simple linear regression and multiple regression, this test is often called the Moderated Regression Analysis (MRA). The results of the interaction of task complexity and motivation have negativ affect for the performance of the auditor, with a value of 63%, meanwhile its rest 37 % regarded by other variables, it mean the height auditor’s task complexity BPK Riau Province delegation in work will reduce the motivation in work and ensue auditor performance decrease that resulting. Meanwhile result of leadership style interaction and motivation have positive ascendant to auditor performance, with point as big as 69 % auditor performance regarded by leadership style, motivation and leadership style interaction by motivates, meanwhile its rest 31 % regarded by other variables, it mean that leadership suitable will inspire motivate auditor for working so increases BPK'S auditor performance Riau Province delegation.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Tekanan Anggaran Waktu terhadap Kualitas Audit Aparat Inspektorat dengan Pengalaman sebagai Variabel Moderatıng Pirmansyah, Pirmansyah; Hasan, Amir; 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 (485.623 KB) | DOI: 10.31258/je.27.1.p.14-26

Abstract

This study aims to prove the influence of Competence, Independence, Professionalism and Time Budget Pressure Apparatus on the Audit Quality Inspectorate Apparatus with Experience as moderating variables. This type of research done on the inspectorate in Kampar. This study is a survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, a questionnaire distributed 44, a total of 39 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The value of the partial test or t test each independent variable on the dependent variable obtained results that the partial competence, professionalism and Time Budget Pressure effect on audit quality, while independence has no effect on audit quality. The experience also proved unable to affect the relationship of competence, independence, professionalism and budget pressure on audit quality. The results shows that which R2 of 0.571 where it explains that the percentage of donated influence of independent variables (Competence, Independence, Professionalism and Time Budget Pressure) on dependent variable (auditquality) of 57.1% while the remaining 42.9% influenced by other variables not included in this research.
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.
PENGEMBANGAN PEDAGANG KUE MELALUI NETWORKING DI KAMPUNG KUE RUNGKUT LOR, KECAMATAN RUNGKUT, SURABAYA Widyastuti, Maria; Andreas, Andreas; Aldo, Aldo; Alfredo, Alfredo
Abdimas Galuh Vol 2, No 2 (2020): September 2020
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v2i2.3775

Abstract

Surabaya memiliki sebuah komunitas yang dinamakan “Pedagang Kue” di Kampung Kue. Hadirnya komunitas pedagang kue tersebut berawal dari keinginan masyarakat untuk meningkatkan perekonomian yang lebih baik dengan menjadikan Kampung Kue sebagai kegiatan ekonomi. Terdapat 65 pedagang kue yang pada umumnya para ibu yang sudah menjajakan berbagai macam kue tradisional di depan rumahnya masing-masing. Namun, usaha mereka masih dilakukan sendiri-sendiri dan belum terorganisir dengan baik, sehingga dampaknya belum terlihat secara signifikan. Tim Pengabdian Masyarakat Universitas Katolik DarMA Cendika, membuat program yang untuk saat ini dibutuhkan antara lain: pembuatan SOP agar pekerjaan lebih efisien, konsisten dan meminimalisir kesalahan, pembukuan sederhana yang selain diperlukan untuk mengetahui perkembangan usaha, juga perlu ditanamkan pemahaman keharusan adanya pemisahan keuangan untuk usaha dan biaya keperluan pribadi. Dan membuat brosur dan katolok yang tujuannya untuk mendukung sarana promosi yang sudah ada sebelumnya. Program terakhir sebagai bentuk kepedulian terhadap situasi yang sedang terjadi yaitu adanya wabah virus corona maka tim dan warga Kampung Kue membangun Rangkaian Sprinkle Spray Desinfektan  agar warga  tidak ada yang terkena virus tersebut.
PENGARUH KOMPLEKSITAS OPERASI, PERGANTIAN AUDITOR DAN INVESTMENT OPPORTUNITIES TERHADAP AUDIT REPORT LAG (Studi Empris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Indri, Putri Silvia; Andreas, Andreas; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine and analyze the effect of operational complexity, auditor turnover and investment opportunities on the audit report lag. Operation complexity is measured using a dummy. Auditor turnover in this study was measured using a dummy. And investment opportunities in this study are measured using the market to book value of equity (MVE / BE) ratio. The population in this study were mining and agricultural companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study was selected with purposive sampling criteria so that 11 mining companies and 15 agricultural companies were selected that met the criteria. Hypothesis testing is done using multiple regression methods which are then analyzed using SPSS version 18.00 for Windows. The results of this study indicate that the complexity of operations has a significant effect on audit report lag in mining and agricultural companies on the Indonesia Stock Exchange. Meanwhile, the change of auditors and investment opportunities did not affect the audit report lag for mining and agricultural companies on the Indonesia Stock Exchange.Keywords: Operation Complexity, Auditor Change, Investment Opportunities, Audit Report Lag
PENGARUH PERTUMBUHAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, AUDITOR SWITCHING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2017) Nadhif, Cahya Fauzan Awdi; Andreas, Andreas; Eka, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor ti provide early warning about the prospect of a company as consideration before deciding on an investment decision. In this study, we attempt empirically to examine the effect of Growth Companies, Previous Year Audit Opinion, Auditor Switching And Institutional Ownership On Receiving Of Going Concern Audit Opinion on receiving a going concern audit opinion of a compaany. Research sample amounts to 17 companies selected with purposive sampling method, with observation period of 5 years.The date used were secondary data. The data that used in this research is audited financial statements that published by manufacturing companies listed at Indonesian Stock Exchange from 2013-2017. The method of analysis used logistic regression method. The result of logistic regression using SPSS that,previous year audit opinion and institutional ownership were significant with going concern audit opinion. But, variables growth of companies and auditor switching weren’t significant with going concern audit opinion.Keyword : Growth Companies, Previous Year Audit Opinion, Auditor Switching, Institutional Ownership, Receiving Of Going Concern Audit Opinion
Prosthodontic and comprehensive treatment of temporomandibular disorders Andreas, Andreas; Aidilla, Dara; Chairunnisa, Ricca
Indonesian Journal of Prosthodontic Vol 2, No 2 (2021): December 2021
Publisher : Indonesia Prosthodontic Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.825 KB) | DOI: 10.46934/ijp.v2i2.44

Abstract

Temporomandibular disorder (TMD) is the common term used to describe a range of disorder affecting the temporomandibular joint (TMJ). Facial pain is a common symptom that patients present to their dentist, and TMDs represent a significant proportion of the non-dental causes of this pain. These disorders can have a profound effect on a patient’s quality of life. The management goals for the prosthodontist are patient comfortable, occlusal stability and the complex restoration of the teeth.
Perancangan dan Implementasi Payment Gateway dengan metode Concurrency untuk Transaksi Nontunai Gamaliel, Yoyok Yusman; Suakanto, Sinung; Andreas, Andreas
Jurnal Telematika Vol. 12 No. 1 (2017)
Publisher : Yayasan Petra Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61769/telematika.v12i1.174

Abstract

Abstract— Nowadays, the use of technology in the non-cash transaction system has started to shift the system of cash transaction. In line with this situation, the issue of concurrency, the system’s ability to handle the large amount of transactions at the same time, is emerging. This matter may result in lost updates, uncommitted dependencies, and inconsistent analysis. Therefore, it is required to build a payment gateway system that is able to handle this issue. In addition, the system must apply the standard format for non-cash transactions. This paper will design a payment gateway system using concurrency mechanism by applying Akka framework and ISO 8583 as a message format for non-cash transaction. The implementation of the payment gateway system will enable the system to handle concurrency and to use standard format transaction. The payment gateway system is tested with 2 parameters, namely functionality and concurrency.Keywords— Concurrency, Non-cash transactions, payment gateway, framework Akka, ISO8583 Abstrak— Sistem transaksi non-tunai yang berbasis teknologi kini telah mulai menggantikan system transaksi tunai. Berkaitan dengan hal tersebut muncul isu tentang concurrency, yaitu kemampuan system dalam menangani jumlah transaksi yang banyak dalam waktu bersamaan. Adanya isu tersebut dapat mengakibatkan lost update, uncommitted dependency, dan inconsistent analysis. Oleh karena itu diperlukan sebuah sistem payment gateway yang mampu menangani isu tersebut. Selain itu, sistem tersebut harus menerapkan standar format untuk transaksi nontunai. Makalah ini akan merancang sebuah sistem payment gateway yang menggunakan mekanisme concurrency dengan menggunakan framework Akka dan ISO 8583 sebagai format pesan untuk transaksi nontunai. Implementasi dari sistem payment gateway tersebut akan membuat sistem tersebut mampu menangani concurrency dan menggunakan standard format data transaksi. Sistem payment gateway ini diuji dengan 2 parameter, yaitu fungsionalitas dan concurrency. Kata kunci— concurrency, transaksi nontunai, payment gateway, framework Akka, ISO8583.
Pelatihan Dasar Pemrograman Java Keterampilan Hard Skill Bagi Siswa/I SMK Muhammadiyah 2 Palembang Andreas, Andreas; Kasanova, Sinyo; Robi, Muhammad; Rizky Pribadi, Muhammad
FORDICATE Vol 3 No 1 (2023): November 2023
Publisher : Universitas Multi Data Palembang, Fakultas Ilmu Komputer dan Rekayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/fordicate.v3i1.5379

Abstract

In the era of the digital industry, the role of Information and Communication Technology-based courses is really needed by students as a provision for them to face the changes and demands of the times. SMK acts as a vocational education institution that organizes professional programs such as mechanical engineering, offices, fine arts, catering, administration, and others that can provide skills, one of which is hard skills to support professional skills. In supporting the development of the skills of vocational students in the digital industry era, basic introductory training in the Java programming language is held which aims to introduce the basics and ways of developing or creating software applications.
ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PAJAK PERTAMBAHAN NILAI PADA PT. XYZ Andreas, Andreas; Kanti, Annisa
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2604

Abstract

This research is conducted with the aim of analyzing the calculation, deposit, reporting, and recording of Value Added Tax (VAT) at PT. XYZ in the year 2023. This study compares whether the procedures for calculation, deposit, and reporting have complied with Law Number 7 of 2021 concerning Tax Regulation Harmonization. The research is also conducted to determine whether the procedures for recording Value Added Tax comply with the applicable general accounting standards for taxation. This research uses a qualitative descriptive analysis method. The research sources were obtained through direct work practices at PT. XYZ. The analyzed data includes VAT Periodic Tax Returns, Recapitulation of Value Added Tax Deliveries and Acquisitions, Value Added Tax Deposit Evidence, Value Added Tax Reporting Evidence, and Value Added Tax recording journals obtained directly from PT. XYZ. This study concludes that there is inconsistency in the calculation of Value Added Tax in the November Tax Period, caused by an error in the Sales Return rate. Deposits and reporting have complied with Law Number 7 of 2021. The recording is in accordance with the applicable general accounting standards for taxation.
Co-Authors Ade Irma Aditia Nur Bakti Ahmad Atiq Aidilla, Dara Al, L Azhar Aldo, Aldo Alfredo Alfredo, Alfredo Ali, Amrullah Imran Hakim Ali, Welliam Alijah, Alijah Alizar, Alizar Amir Hamzah Amir Hasan Andayani, Putri Fifi Assiddiqi, Assiddiqi Atika, Amaliah Aulia Dewi Gizta AYU LESTARI Azwar Manaf Bafadal, M. Fachrurrozi Caroline Tambunan, Bionitha Carunia Mulya Firdausy, Carunia Mulya Dahnum, Deliana Dang, Huyen Tran Devi Safitri Devi, Safitr Djayadhinata Eka, Eka Elfi Ilham Elfi, Ilham Enni Savitri Erwina Erwina, Erwina Evi Deliana HZ Fato, Adri Febrian, Boy Fernando, Arief Fionasari, Dwi Gamaliel, Yoyok Yusman Gorat, Lenny Marsella Grace, Gabena Gusnardi, Gusnardi Hafiz Irsyad Handoyo, Issai Sonny Hardi Hardi, Hardi Hutapea, Davis Timothy Humala Indah, Afrina Indra Mawardi Indri, Putri Silvia Iznillah, Muhammad Jasmine, Shoofy Joni Prasetyo, Joni Julita Julita Julius Andi Nugroho, Julius Andi Kanti, Annisa Kasanova, Sinyo Khairani, Soraya Kotan, Jendraja Husein Kurniawan, Egi Limanda, Kelviyanto Listari, Alya Liza, Sri Neva M. Rasuli Manawan, Maykel Marbun, Meyana Maria Widyastuti Mas Ayu Elita Hafizah Muhammad Rizky Pribadi Muhammad Robi, Muhammad Musfialdy Musfialdy Mutia, Silvi Nadhif, Cahya Fauzan Awdi Nasution, Muhammad Shofi Ngadiomo Siburian, Mario Noor, Abidin M. Novia, Rahmatika Novita Indrawati Nurdin Nurdin Nurjanah, Vera Pirmansyah Pirmansyah Purba, Ina PUTRI, DIAN MARISHA R. Rusli Rahmadanita, Annisa Rahmani, Nur Ramadhita, Holanda Randy, Mamolla Rangkuti, Rahmadsyah Rheny Afriana Hanif Ricca Chairunnisa, Ricca Rika, Basse Upi Risma, Fadhilah Rita Anugerah Rokhmawati, Andewi Samangilailai, Rofnal Saputra, Yusuf Adi Sem Paulus Silalahi Silviani, Amanda Agnes Sinta, Ramaiyanti Sinung Suakanto Siti Nur Fadlillah Situmorang, Dorlan Sugiharti Sugiharti Susilatri Susilatri, Susilatri Sutopo, Dian Syahrul Syahrul Tatang Ary Gumanti Taufik Hidayat Tobing, Hendro Tony Tony Topan, Setyo Ardian Valency, Tiara Valentina, Anny Varel, Errando Vince Ratnawati Viny Christanti M Volta Diyanto Volta Diyanto, Volta Diyanto Wijaya, Welly Saputra Yulia Efni Zahedi .