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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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ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT Savitri, Enni; Andreas, Andreas; Diyanto, Volta
Jurnal Aplikasi Manajemen Vol. 17 No. 3 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.03.16

Abstract

This study analyzes the accountability and transparency of village funds management in Riau Province of Indonesia. In particular, it focuses the analysis on the implementation, reporting, planning, and accountability stages, to review the community participation in management ofvillage fund and the obstacles to its implementation. Research participants were chief of the villages, village secretaries and village treasurers of coastal villages in Riau Province.There were 31 respondents. Results showed that all stages of village management were in accordance with the existing provisions. Some obstacles were found in the program implementation. These include the lack of human resources, the community participating in all the procedures and stages of the village finances, the government conducting supervision, and giving guidance through counseling and training for village officials. In further research management of village financial using Siskeudes for financial reporting.
THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Gumanti, Tatang Ary
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.12

Abstract

This study aims to analyze the influence of leadership, internal control system, and organizational commitment on the accountability of village fund management in Kampar and Siak Districts. A total of 164 financial management officials from 218 villages in 15 subdistricts in Kampar and Siak Regencies were selected as the respondents. The villages are located in coastal areas and watersheds. The data were obtained by distributing questionnaires distributed directly to the respondents. The data were analyzed using multiple linear regression. The results show that leadership, internal control system, organizational commitment affect significantly the accountability of village fund management. Future research on the same issue may examine both internal control and external control system.
Pemberdayaan Masyarakat Melalui Pelatihan dan Sosialisasi Teknologi Survey di Kecamatan Ciracas, Jakarta Timur Alizar, Alizar; Fato, Adri; Lestari, Ayu; Saputra, Yusuf Adi; Andreas, Andreas
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kapasitasmasyarakat Kecamatan Ciracas, Jakarta Timur, melalui sosialisasi dan pelatihanpenggunaan alat survey theodolite. Theodolite merupakan alat ukur penting dalam surveidan pemetaan yang mendukung perencanaan pembangunan dan pengelolaan sumber dayawilayah secara akurat. Namun, pemahaman dan akses masyarakat terhadap teknologi inimasih terbatas, sehingga perlu adanya upaya edukasi langsung untuk meningkatkan literasidan keterampilan teknis. Pelatihan dilaksanakan dengan pendekatan teori dan praktik yangmelibatkan masyarakat, dosen, serta mahasiswa Universitas Dian Nusantara sebagaifasilitator. Kegiatan meliputi penyampaian materi, demonstrasi alat, dan praktikpengukuran lapangan yang bertujuan memberikan pengalaman nyata kepada peserta. Hasilpelatihan menunjukkan peningkatan signifikan dalam kemampuan peserta mengoperasikantheodolite serta kesadaran akan pentingnya teknologi survei untuk pembangunanberkelanjutan. Kolaborasi dengan mitra masyarakat setempat memastikan relevansi dankeberlanjutan kegiatan. Dengan demikian, program ini tidak hanya memperkuatkemampuan teknis masyarakat, tetapi juga meningkatkan partisipasi mereka dalampembangunan wilayah yang inklusif dan berkelanjutan. Rekomendasi ke depan meliputipendampingan lanjutan dan perluasan program pelatihan guna memperkuat pemberdayaanmasyarakat secara lebih luas.
Optimized Carbonization and Kinetic Analysis of Palm Kernel Shell Porous Carbon for Heavy Metal Adsorption Hafizah, Mas Ayu Elita; Manaf, Azwar; Valency, Tiara; Andreas, Andreas; Manawan, Maykel
Indonesian Journal of Chemistry Vol 25, No 3 (2025)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ijc.100714

Abstract

This study explores the use of porous carbon derived from palm kernel shells to adsorb lead ions (Pb2+) from water. Porous carbon was produced by carbonizing palm kernel shells at different temperatures (400, 600, and 800 °C) and was evaluated for its effectiveness in a lead chloride (PbCl2) solution. The best adsorption rate, reducing Pb2+ concentration by 27.5%, was observed by carbonized material at 800 °C with a 3 h contact time. Kinetic analysis suggested that the process followed a pseudo-second-order model, indicating that chemical adsorption was the dominant mechanism. The adsorption data were best described by the Freundlich isotherm, implying multilayer adsorption on an uneven surface. These findings highlight the efficient and low-cost potential of palm kernel shell-based porous carbon for removing heavy metals from wastewater. Palm kernel shell-derived porous carbon has proven to be a sustainable, cost-effective, and practical solution for mitigating Pb2+ contamination, positioning it as a promising candidate for environmentally friendly water treatment applications.
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) Savitri, Enni; Gumanti, Tatang Ary; Andreas, Andreas; Diyanto, Volta
Jurnal Aplikasi Manajemen Vol. 16 No. 4 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.907 KB) | DOI: 10.21776/ub.jam.2018.016.04.19

Abstract

This study aimed to analyze the effectiveness of the management ofAllocated Village Funds (AVF) through the stages of planning, implementing, reporting, and the accountability and to see if it was completed in a transparent and accountable manner. Each stage of the management process has the rules that must be understood and implemented according to the Ministry of Home Affairs RegulationNo. 113 year 2014. Accountability of village funds is required to be managed transparently, accountable and participative. This research used a qualitative method. Primary data were obtained through interviews with 28 informants. Research informants were village heads, village secretaries and village treasurers. Research locations were 104 villages in 12 subdistricts in the Pelalawan District, Riau Province. The method of data collection was through interview, observation, and documentation. To validate the data the triangulation method was used. The results showed that the system of management for the AVF was in accordance with the provisions of the legislation. However, in the implementation of AVF, some obstacles were found such as the quality of human resources in operating the management system, limitations in the availability of supporting equipment in the village offices to facilitate the process of AVF's, and the lack of facilities and infrastructure at the village offices. Also, it was found that the village management team needed to receive some training to improve their knowledge and expertise in carrying out the management of AVF.
GOOD GOVERNANCE, BUDAYA ETIS, DAN KEPEMIMPINAN: IMPLIKASINYA PADA KECURANGAN AKUNTANSI DI OPD KAMPAR Topan, Setyo Ardian; Andreas, Andreas; Rusli, Rusli
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): 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.v9i3.5122

Abstract

This study has the aim of examining the extent of the influence of the implementation of good governance, organisational ethical culture and leadership style on a tendency for accounting fraud in Regional Apparatus Organisations (OPD) of Kampar Regency, Riau Province. This research is based on the Fraud Hexagon Theory which is used as a theoretical framework in analysing the factors that cause accounting fraud. The method used in this research is a descriptive approach with a type of qualitative research that utilises primary and secondary data. Secondary data distribution was carried out by providing questionnaires to respondents and conducting documentation. Secondary data is obtained through literature sources such as books, journal notes and results from previous studies. In this study, the research population included 30 OPDs in Kampar Regency. then this population also became the research sample. The survey which is a data collection technique is used using a questionnaire instrument. While to analyse the data this study used multiple linear regression using the help of SPSS version 26.0 software. The results found that of the three independent variables, leadership has a significant influence on the tendency of accounting fraud. This is then evidenced through the calculated T value of each variable which is statistically significant, thus strengthening the conclusion that these factors play an important role in reducing the potential for accounting fraud in the OPD environment of Kampar Regency. Penelitian ini memiliki tujuan untuk mengkaji sejauh mana pengaruh penerapan good governance, budaya etis organisasi serta gaya kepemimpinan terhadap suatu kecenderungan terjadinya kecurangan pada akuntansi di Organisasi Perangkat Daerah (OPD) Kabupaten Kampar, Provinsi Riau. Penelitian ini berlandaskan pada teori Fraud Hexagon yang digunakan sebagai kerangka teoritis dalam menganalisis faktor-faktor penyebab terjadinya kecurangan akuntansi. Metode yang digunakan dalam penelitian ini merupakan pendekatan deskriptif dengan jenis penelitian kuantitatif yang memanfaatkan data primer serta sekunder. Penyebaran data sekunder dilakukan dengan memberikan kuesioner kepada responden serta melakukan dokumentasi. Data sekunder didapatkan melalui sumber-sumber literatur seperti buku, catatan jurnal serta hasil dari penelitian sebelumnya. Dalam penelitian ini populasi penelitian mencakup 30 OPD di Kabupaten Kampar. kemudian populasi ini sekaligus menjadi sampel penelitian. Survei yang menjadi teknik pengumpulan data digunakan dengan menggunakan instrumen kuesioner. Sementara untuk menganalisis data penelitian ini menggunakan regresi linear berganda yang menggunakan bantuan perangkat lunak SPSS versi 26.0. Hasil penelitian menemukan bahwa dari ketiga variabel independen kepemimpinan memiliki pengaruh yang cukup signifikan terhadap kecenderungan terjadinya kecurangan dalam akuntansi. Hal ini kemudian dibuktikan melalui nilai T hitung dari masing-masing variabel yang secara statistik signifikan, sehingga memperkuat kesimpulan bahwa faktor-faktor tersebut memainkan peran penting dalam mengurangi potensi kecurangan akuntansi di lingkungan OPD Kabupaten Kampar.
Tata Kelola Keuangan Dana Desa dan Tata Kelola Keuangan BUMDes Menuju Desa Mandiri Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Musfialdy, Musfialdy
MENARA RIAU Vol 19, No 2 (2025): Oktober 2025
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/menara.v19i2.38146

Abstract

Tujuan pengabdian adalah melakukan pendampingan penggunaan aplikasi sistem inovasi digitalisasi pelaporan keuangan BUMDes dan dana desa berdasarkan SAK-ETAP. Metode Pelaksanaan ini dilakukan dengan Identifikasi Permasalahan, Tinjauan terhadap penggunaan Dana Desa yang telah dilakukan. Wawancara dengan aparat desa dan masyarakat untuk memahami kendala yang dihadapi. Hasil pengabdian ini diharapkan adanya perbaikan dalam tata kelola pengelolaan dana desa dan BUMDes yang baik membutuhkan transparansi, akuntabilitas, efisiensi, partisipasi masyarakat, dan peningkatan kapasitas pengelola. Dengan menerapkan prinsip-prinsip ini, desa dapat memastikan bahwa dana yang ada digunakan secara optimal untuk meningkatkan kesejahteraan masyarakat, memajukan perekonomian desa, dan mencapai pembangunan yang berkelanjutan. Implementasi tata kelola yang baik juga akan meningkatkan kepercayaan masyarakat dan pemerintah terhadap pengelolaan dana desa dan BUMDes.
PENGARUH PROFITABILITAS, KOMPLEKSITAS OPERASIONAL, KOMITE AUDIT, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG: THE EFFECT OF PROFITABILITY, OPERATIONAL COMPLEXITY, AUDIT COMMITTEE, AUDIT TENURE, AND PAF REPUTATION ON AUDIT REPORT LAG Nurjanah, Vera; Andreas, Andreas; Silalahi, Sem Paulus
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.383-396

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kompleksitas operasional, komite audit, audit tenure, dan reputasi kantor akuntan publik terhadap audit report lag melalui laporan keuangan tahunan yang telah disusun oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari BEI, dengan total 191 perusahaan yang menjadi populasi dan 89 perusahaan sampel dengan pengamatan selama 3 tahun berturut-turut sehingga diperoleh 267 objek pengamatan. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan tingkat signifikasi sebesar 5% dengan alat bantu aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa variabel yang berpengaruh terhadap audit report lag hanya variabel profitabilitas, audit tenure dan reputasi kantor akuntan publik, sedangkan variabel kompleksitas operasional dan komite audit tidak berpengaruh terhadap audit report lag.
EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN: THE EFFECTIVENESS OF INTERNAL AUDIT: AFFECTED BY INDEPENDENT FACTORS, PROFESSIONAL SKILLS, COMMUNICATION AND TOP MANAGEMENT SUPPORT Syahrul, Syahrul; Andreas, Andreas; Rasuli, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.334-342

Abstract

This Research is conducted on factors that affect the effectiveness of internal audit. This Researchers used a questionnaire with 43 questions for 203 respondents. Data analyzed using SEM-PLS – WarpPLS. Factors affecting the effectiveness of internal audit include independence, professional proficiency, communication, and management support. Internal audit can access all company data for independent examination. All auditors use their professional expertise to analyze a problem and provide suggestions for improvement and provide more value for the company. Communication is important for the examiner from the beginning of the inspection planning to the creation of the report. Top Management support is needed to support the achievement of company inspection objectives.
SKEPTISME AUDITOR SEBAGAI MODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS PADA KUALITAS AUDIT KEPATUHAN : AUDITOR SKEPTISM AS A MODERATION OF THE INFLUENCE OF COMPETENCY, INDEPENDENCE AND INTEGRITY ON COMPLIANCE AUDIT QUALITY Rika, Basse Upi; Andreas, Andreas; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.573-596

Abstract

This study aims to examine and analyze the effect of competence, independence and integrity on compliance audit quality moderated by auditor skepticism in the Inspectorate apparatus throughout Riau Province. The population in this study amounted to 297 respondents with a sample of 171 respondents. The research method was carried out by survey using a questionnaire. The data analysis used in this study is the Warp PLS Structural Equation Modeling (SEM).The results of the research hypothesis testing show that competence, independence and integrity have a positive effect on compliance audit quality. There is a significant influence of auditor skepticism in moderating auditor competence, independence and integrity on compliance audit quality. Based on this research, the theoretical implications can provide a stronger consideration of previous research and the theory that has been explained. One of the managerial implications in this study is that it is hoped that the Inspectorate auditors throughout Riau Province in carrying out compliance audits can maintain a code of ethics as auditors so that they always produce quality compliance audits.
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 .