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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) Indonesian Journal of Pure and Applied Chemistry JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS Jurnal Telematika Bilancia : Jurnal Ilmiah Akuntansi Jurnal Manajemen Bisnis dan Kewirausahaan 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 Jurnal Pemerintahan dan Keamanan Publik (JP dan KP) Devotion: Journal of Research and Community Service 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 debt to equity ratio, net receivable asset ratio, operational cost to output, dan non-performing financing terhadap return on asset perusahaan pembiayaan yang terdaftar di BEI Andreas, Andreas; Firdausy, Carunia Mulya
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 8 No 3 (2024): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v8i3.30244

Abstract

The purpose of this study is to examine the effects of debt to equity ratio, net receivable asset ratio, operational cost to output, and non-performing financing on the return on assets of financing institutions listed in the Indonesia Stock Exchange (IDX) between 2013 and 2022. The data used was obtained from the financial industries listed in the IDX. The method to analyze the data was by applying multiple linear regression analysis as suggested in the literature. The results showed that the debt to equity ratio, net receivable asset ratio, operational costs on operating income, and non-performing financing influenced significantly return on asset both partially and jointly. Therefore, it is suggested the companies’ management of the finance industry need to take into consideration all the variables to improve the ROA level. Tujuan dari penelitian ini adalah untuk menguji pengaruh debt to equity ratio, net receivable asset ratio, biaya operasional terhadap output, dan non-performing financing terhadap return on asset lembaga pembiayaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013 hingga tahun 2022. Data yang digunakan diperoleh dari industri keuangan yang terdaftar di BEI. Metode analisis data adalah dengan menggunakan analisis regresi linier berganda seperti yang disarankan dalam literatur. Hasil penelitian menunjukkan bahwa rasio utang terhadap ekuitas, rasio aset piutang bersih, dan biaya operasional terhadap pendapatan operasional, serta pembiayaan bermasalah berpengaruh signifikan terhadap return on asset baik secara parsial maupun bersama-sama. Oleh karena itu, disarankan agar manajemen perusahaan industri keuangan yang diteliti perlu mempertimbangkan seluruh variabel untuk meningkatkan ROA.
The Effect Of Job Stress And Work Environment On Tax Auditor Performance: Motivation As A Variable Of Mediation Wijaya, Welly Saputra; Ratnawati, Vince; Andreas, Andreas
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.55

Abstract

This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an influence on the performance of tax auditors. The population of this research are 166 tax auditors in the Riau General Directorate Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that job stress does not affect the performance of the tax auditors. Work environment and motivation positively and significantly affect the performance of tax auditors. Job stress and work environment significantly affect the motivation. The last, that motivation does mediate the relationship between job stress and work environment to the performance of tax auditors.
The Effect Of Competence And Utilization Of Information Technology On Tax Auditor Performance With Motivation As Variable Of Moderation Khairani, Soraya; Ratnawati, Vince; Andreas, Andreas
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.56

Abstract

This study has several objectives, first to analyze the effect of competence and utilization of information technology on the performance of tax auditors. Second, analyze the influence of competence and utilization of information technology of tax auditors which is moderated by motivation. The population of this research are 166 tax auditors in the Riau Directorate General Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that competence and utilization of information technology has significantly affect to performance of the tax auditors. The last, motivation moderates the effect of competence and utilization of information technology to the performance of tax auditors.
Catalytic Hydroconversion of Lauric Acid Over Poly(N-vinyl-2-pyrrolidone)-Coated Pd Nanoparticles on ZIF-8 Dahnum, Deliana; Ramadhita, Holanda; Andreas, Andreas; Prasetyo, Joni; Bakti, Aditia Nur; Dang, Huyen Tran
Bulletin of Chemical Reaction Engineering & Catalysis 2024: BCREC Volume 19 Issue 1 Year 2024 (April 2024)
Publisher : Masyarakat Katalis Indonesia - Indonesian Catalyst Society (MKICS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9767/bcrec.20114

Abstract

A subclass of Metal-Organic Frameworks, Zeolitic Imidazole Frameworks-8 (ZIF-8) is known as an emerging material that has the characteristic of a large surface area, good thermal stability as well as a high porosity. Instead of having extraordinary properties, ZIF-8 consists of Lewis acid and Lewis base site on its Zn metals and 2-methylimidazole which are the important components for the catalyst. In this study, Pd-Poly(N-vinyl-2-pyrrolidone) coated on ZIF-8 (Pd-PVP@ZIF-8) was synthesized by mixed Pd-PVP solution and ZIF-8 precursors at room temperature. The Pd-PVP solution was varied from 10 to 50 ml to differentiate the Pd concentration in ZIF-8. As-synthesized 50 ml of Pd-PVP on ZIF-8 (50Pd-PVP@ZIF-8) showed catalytic activity in the conversion of 98.6% lauric acid to produce 78.2% of 1-dodecanol at optimum condition 320 °C for 6 h. The synergy between Pd-PVP as metal and ZIF-8 as metal support as well as high dispersion of Pd particles could enhance performance in the conversion of lauric acid. Copyright © 2024 by Authors, Published by BCREC Publishing Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).
VILLAGE OFFICIALS’ PERFORMANCE IN PUBLIC SERVICES IN MANGKUHUNG VILLAGE, MIRI MANASA DISTRICT, GUNUNG MAS REGENCY Andreas, Andreas; Rahmadanita, Annisa
Jurnal Pemerintahan Dan Keamanan Publik (JP dan KP) Jurnal Pemerintahan dan Keamanan Publik (JP dan KP) Vol. 6, No. 2, Agustus 2024
Publisher : Program Studi Manajemen Keamanan dan Keselamatan Publik IPDN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jpkp.v6i2.4518

Abstract

The Mangkuhung Village officials’ performance in providing public services to has not been optimal as evidenced by frequent complaints regarding the services provided. This quasi-qualitative research aims to obtain a general description and analyze the performance of village officials in providing public services in Mangkuhung Village. The research results showed that some officials have understood their duties and functions, but the village government had not disseminated the standard operating procedure for public services to the people, and there had been no routine training conducted by village officials. In the innovation aspect, public services were still carried out conventionally. As for the speed and accuracy of work, it was quite well, although there were some employees were not quick enough in responding to public complaints. In the aspect of cooperation, there were obstacles related to the lack of routine coordination both internally and externally. In conclusion, the performance of Mangkuhung Village officials in giving public services was in fairly good category. This research recommends strengthening budget priorities for training/technical guidance activities to increase the capacity of village officials, and to strengthen telecommunications networks in Mangkuhung Village. Keywords: Officials’ Performance, Public Service, Service Innovation.
Peningkatan Pendapatan Desa Menuju Desa Mandiri Melalui Tata Kelola dan Sistem Pelaporan Keuangan Desa dan BUMDes Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Deliana, Evi; Hamzah, Amir
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.150-159

Abstract

The issues with BUMDes and village funds include a lack of human resource competency, a vulnerability to financial mismanagement due to financial reports that don't follow government regulations, specifically SAK-ETAP, and the requirement for greater accountability from BUMDes and village funds. The governance of BUMDes and village funds truly needs innovation in digitalization, particularly when it comes to digitizing the financial reporting of these entities. The aim of the service is assistance in the operation of the innovation system for digitizing BUMDes financial reporting and village funds based on SAK-ETAP. Design and create a financial reporting system for BUMDes and village funds. The solution to this problem is to utilize financial and digital technology to speed up the financial management process of village and BUMDes funds. Problem identification and an evaluation of the actual and completed usage of village funds are two implementation strategies for resolving issues with managing BUMDes and village funds. interviews with residents and local officials to learn about the challenges encountered. arranging, establishing quantifiable and transparent management goals for the Village Fund. The creation of an integrated financial information system that is user-friendly is the outcome of the commitment to the usage of financial information systems. The advantages simplify record-keeping and financial management. Planning a budget and controlling financial risks. creation of a common, integrated financial reporting system for village funds and BUMDes.
Analisis Pengaruh Lingkungan Organisasi, Budaya Organisasi, Beban Kerja terhadap Kinerja Karyawan Andreas, Andreas; Sugiharti, Sugiharti
Journal of Business and Economics Research (JBE) Vol 5 No 3 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i3.5956

Abstract

The purpose of this study was to understand the behavioural impact analysis of organisational environment and organisational culture and workload on employee performance. This research was conducted at Warung Makan Bebek and Ayam Kampung Mas Budi in Semarang. Research data were collected through questionnaires given to 52 respondents. This research methodology uses a quantitative research approach using a descriptive approach. In conclusion, the research findings show that organisational environment has a negative impact and has no significant effect on employee working hours with a result of -0513 with a sig value of <0.60 and >0.05, on the other hand, organisational culture has a positive impact and has no significant effect on employee working hours and a result of 2.062 > with a sig value of 0.045 and >0.05, and finally, workplace organisational environment has a positive impact and has a significant effect on employee working hours and a result of 4.221 > with a sig value of 0.001 and <0.05. Furthermore, in terms of improving employee performance, workload has a good value in improving employee performance. In particular, it is very important to improve the quality of workload and have the ability to handle work-related stress effectively. The implications of this study are very important for management in any business, and it is necessary to develop good strategies to maximise employee work through the need to maintain organisational integrity, Organisational Culture, and Workload for the duration of the business.
Pengaruh Kompleksitas Operasional, Risiko Bisnis, Dan Efektivitas Komite Audit Terhadap Audit Report Lag Ngadiomo Siburian, Mario; Andreas, Andreas; Hanif, Rheny Afriana
Jurnal Neraca Peradaban Vol. 4 No. 3 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i3.477

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas operasional, risiko bisnis yang diproksikan dengan profitabilitas dan leverage, dan efektivitas komite audit yang diproksikan dengan independensi komite audit, jumlah komite audit dan rapat komite audit terhadap Audit Report Lag. Populasi pada penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia dengan jumlah 84 perusahaan. Sedangkan teknik sampel pada penelitian ini menggunakan purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diakses melalui website www.idx.co.id. Sampel dalam penelitian ini yaitu 65 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan Statistical Program for Social Science (SPSS). Hasil penelitian ini menunjukkan bahwa kompleksitas operasional, profitabilitas, dan leverage berpengaruh terhadap audit report lag. Sedangkan independensi komite audit, jumlah komite audit, dan rapat komite audit tidak berpengaruh terhdap audit report lag.
Pengaruh Stabilitas Keuangan, Leverage, Pengawasan Yang Tidak Efektif, Dan Pergantian Auditor Terhadap Indikasi Kecurangan Laporan Keuangan : (Studi Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2022) Andayani, Putri Fifi; Andreas, Andreas; Hanif, Rheny Afriana
Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i1.254

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah pengaruh stabilitas keuangan, leverage, pengawasan yang tidak efektif, dan pergantian auditor terhadap indikasi kecurangan laporan keuangan (studi pada perusahaan sektor infrastruktur yang terdaftar di bursa efek indonesia pada tahun 2019-2022). Sampel ditentukan menggunakan purposive sampling. Sampel dalam penelitian ini yaitu 41 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan Statistical Program for Social Science (SPSS). Hasil penelitian ini menunjukkan bahwa Pengawasan yang tidak efektif dan leverage berpengaruh terhadap indikasi kecurangan laporan keuangan. Sedangkan stabilitas keuangan dan Pergantian Auditor tidak berpengaruh terhadap indikasi kecurangan laporan keuangan.
Utilization Of Exhaust Air Conditioning In Apartments For Hot Water Supply: Overview Of Economic Aspects Andreas, Andreas
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 1 No. 01 (2022): January, Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/esaprom.v1i01.1404

Abstract

The economic crisis that has hit almost all parts of the world has forced everyone to rethink their own economic arrangements. One thing to consider is the use of hot water. Not by eliminating it, but by looking for other alternatives to produce hot water. The heat-generating system that is widely used by the community is the electric water heater. On the one hand, this system works effectively because it can produce hot water with a maximum temperature of 750C. But on the other hand this system is not economical, because the electricity costs are very large. An alternative that can be given is the use of Air Conditioning Water Heater. Compared to the use of other types of water heaters, hot water produced by ACWH can be said to be "free hot water" because it is produced by utilizing the exhaust heat of the air conditioner and does not require additional electricity costs. The purpose of this research is to determine the most economical type of water heater. The research includes variations in the price of water heaters on the market and the electricity costs paid. From the results of the research, it was found that the most economical type of water heater is ACWH PK with an accumulated electricity cost of Rp. 5.010.300,- in the first year to Rp. 15.003.008,- in the 10th year. The results of this study are expected to be a solution to the economic crisis that hit almost the whole world. In addition, the ACWH system is also environmentally friendly and can reduce global warming because it does not consume energy and utilizes waste heat as its energy source.
Co-Authors 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 Amiruddin , Amiruddin 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 Handa, Adrian Handoyo, Issai Sonny Hardi Hardi, Hardi Indah, Afrina Indra Mawardi Indri, Putri Silvia Jasmine, Shoofy Jayuska, Afghani Joni Prasetyo, Joni Julius Andi Nugroho, Julius Andi Kanti, Annisa Kasanova, Sinyo Khairani, Soraya Kurniawan, Egi Limanda, Kelviyanto Listari, Alya Liza, Sri Neva Malrin, Engeline Manawan, Maykel Maria Widyastuti Mas Ayu Elita Hafizah Meyana Marbun Muhammad Rizky Pribadi Muhammad Robi, Muhammad Musfialdy Musfialdy 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 Rasuli Rasuli Rheny Afriana Hanif Ricca Chairunnisa, Ricca Rika, Basse Upi Risma, Fadhilah Rita Anugerah Rokhmawati, Andewi 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 Vince Ratnawati Viny Christanti M Volta Diyanto Volta Diyanto, Volta Diyanto Wibowo, Muhamad Agus Wijaya, Welly Saputra Yulia Efni Zahedi .