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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
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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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.
A Stylistic Analysis of Hey Jude by The Beatles: Linguistic and Literary Perspectives on Musical Expression Varel, Errando; Samangilailai, Rofnal; Hutapea, Davis Timothy Humala; Andreas, Andreas; Rangkuti, Rahmadsyah
Ksatra: Jurnal Kajian Bahasa dan Sastra Vol. 7 No. 1 (2025): Ksatra
Publisher : LPPM STKIP PGRI Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52217/ksatra.v7i1.1857

Abstract

Hey Jude by The Beatles is one of the most influential songs in modern music, known for its emotional depth and universal appeal. This study aims to analyze the stylistic characteristics of the song using a linguistic and literary stylistic approach. A qualitative descriptive method is employed to examine lexical choices, syntactic structures, phonetic devices, and discourse organization in the lyrics. The findings reveal that the song relies heavily on repetition, imperative sentence structures, and phonetic patterns to create a powerful and memorable emotional effect. The extended coda and rhythmic consistency further enhance its impact. The analysis concludes that Hey Jude employs stylistic techniques that reinforce its themes of encouragement, resilience, and human connection, making it a timeless piece in musical and linguistic expression.
Pendampingan Pelaporan Keuangan BUMDes Berbasis Web Savitri, Enni; Andreas, Andreas; Diyanto, Volta
Journal of Community Engagement Research for Sustainability Vol. 2 No. 6 (2022): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.2.6.268-277

Abstract

BUMDes is an instrument to take advantage of the local economy with various types of potential. Utilization of this potential is primarily aimed at improving the economic welfare of the villagers through the development of economic enterprises. It is necessary to maximize the role of BUMDes to increase Village Original Income. The purpose of the service activity is to provide assistance in using the BUMDes simkeu application at BUMDes Berkah Bersama in Indragiri Hulu Regency so that it can increase village original income, strengthen the village economy and the welfare of rural communities. The implementation of this service uses a technique of assisting the application of the BUMDes business unit management system on the Web. Discussion and hands-on practice regarding BUMDes governance. The result of this activity is the simkeuBUMDes application. With this application, the BUMDes admin or manager is very helpful in managing BUMDes finances such as recapitulation of BUMDes Financial usage reports, member lists, member savings.
PENDAMPINGAN PENGGUNAAN APLIKASI SIAK TERINTEGRASI BUMDES BERKAH BERSAMA Savitri, Enni; andreas, andreas; Diyanto, Volta; Musfialdy, Musfialdy; Hamzah, Amir
Journal of Community Engagement Research for Sustainability Vol. 3 No. 5 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.3.5.240-250

Abstract

Village-owned businesses (BUMDes) are crucial to the empowerment of local residents and the growth of the community. BUMDes is crucial to developing a robust local economy, enhancing the welfare of rural communities, and fostering an inclusive and sustainable environment. The goal of the service activity is to help people use the BUMDes Berkah Bersama Integrated SIAK Mobile Application at BUMDes Berkah Bersama in the Indragiri Hulu Regency in order to boost village income, strengthen the village economy, and enhance the welfare of village communities. This service is being implemented using a technique that aids in the Web-based BUMDes business unit management system implementation. Through a variety of evaluation techniques, including surveys, interviews, data analysis, and direct observation, the degree of achievement of the program objectives is assessed. This program, which provides guidance for web-based BUMDes financial reporting, helps villages become more prosperous while also enhancing their financial management and giving their communities more authority. In this approach, the initiative can be viewed as a concrete example of civic engagement for enhancing welfare and sustainable growth in rural communities.
Pembuatan Dan Karakterisasi Papan Blok Berbasis Komposit Ampas Tebu Andreas, Andreas; Mawardi, Indra; Nurdin, Nurdin
Jurnal Mesin Sains Terapan Vol 8, No 1 (2024): JURNAL MESIN SAINS TERAPAN
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jmst.v8i1.5070

Abstract

Seiring bertambahnya penduduk maka berdampak terhadap peningkatan industri perkayuan di Indonesia, ketersedian kayu dihutan baik jumlah maupun kualitas semakin terbatas.Hal ini berpengaruh terhadap industri papan partikel yang semakin sulit mendapatkan kayu yang solid dan berkualitas. Metode penelitian ini diawali dengan mengumpulkan ampas tebu dan dibentuk menjadi partikel dengan mesh 20 dan 40. Fraksi penyusun papan partikel AT:PS yaitu 70:30, 60:40, 50:50. Hasil Penelitian ini menunjukkan bahwa nilai keteguhan rekat, kekuatan lentur dan densitas sudah memenuhi standar mutu SNI 03-2105-2006 adalah variasi BP1 yaitu fraksi 30% ampas tebu dengan mesh 40 dan 70% styrofoam tetapi daya serap air pada variasi BP1 tidak memenuhi standar SNI 03-2105-2006. Keywords: Ampas tebu, polysterene, papan partikel.
PENGARUH VARIASI LATIHAN TERHADAP HASIL SHOOTING DALAM PERMAINAN SEPAK BOLA Andreas, Andreas; Atiq, Ahmad; Bafadal, M. Fachrurrozi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 11, No 1 (2022): Januari 2022
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v11i1.51824

Abstract

AbstractThis study aims to improve the basic technique of shooting at the goal in a soccer game with a variety of exercises for players or players who take part in soccer extracurriculars at SMA N 8 Pontianak. -post test design and use shooting test instruments at the goal. The sample of this study was all football players who took part in extracurricular football at SMA N 8 Pontianak, totaling 20 people with the technique of saturated sampling technique. Based on the results of the research, the initial test shooting data at the goal was a score of 156 with an average of 7.8 and the final test increased to 219 with an average value of 10.95, thus there was an increase in the shooting test towards the goal, which was 3.15% from the initial test. The statistical test T count is greater than T tabe tau 4.55 2.093, so there is an effect of variation training on the basic technique of shooting at the goal in soccer games, with the variation of training, players will always repeat and kick towards the goal in accordance with trainer's instructions and experience.Keywords: Practice Variations, Basic Soccer Shooting Technique
Evaluasi Penggunaan Obat Antibiotik Pada Pasien Pediatric Pneumonia Rawat Inap Di Rsud Perdagangan Kabupaten Simalungun Marbun, Meyana; Caroline Tambunan, Bionitha; Hidayat, Taufik; Situmorang, Dorlan; Andreas, Andreas; Alijah, Alijah
JFARM - Jurnal Farmasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Rahmatan Fiddunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jfarm.v2i2.1054

Abstract

Pneumonia adalah salah satu penyakit infeksi saluran Pernafasan yang paling sering terjadi. Penggunaan. Antibiotik merupakan terapi yang utama pada pengobatan pneumonia. Penelitian ini bertujuan untuk mengetahui Penggunaan antibiotik pada pasien Pneumonia anak di RSUD Perdagangan Kabupaten Simalungun 2024 yang meliputi tepat dosis, Tepat obat, Tepat pasien, tepat indikasi, dan tepat lama pemberian . Metode Penelitian yang digunakan adalah metode deskriptif dengan mengumpulkan data yang diambil secara retrospektif. Populasi dalam Penelitian ini adalah semua pneumonia anak yang tercantum dalam Rekam medis yang Menggunakan Antibiotik di RSUD Perdagangan Kabupaten Simalungun yang sesuai dengan kriteria inklusi. Penelitian dilakukan terhadap 60 pasien anak yang memenuhi kriteria inklusi yang hasil penelitian ini menunjukkan penggunaan antibiotik pada pengobatan pneumonia anak di instalasi Rawat Inap RSUD Perdagangan Kabupaten Simalungun Tahun 2024 Sudah memenuhi Standar Literatur dan Formularium rumah sakit. Evaluasi Penggunaan antibiotik yang Rasional berdasarkan dengan kriteria Tepat pasien 100 %, Tepat indikasi 100 % tepat dosis 98 % , tepat obat 100% dan tepat lama pemberian 100 % yang data dievaluasi berdasarkan pedoman yang digunakan yaitu MIMS 2017/2018, British Nasional Formulary for Childern September 2018/2019,Informatorium obat Nasional Indonesia (IONI) 2014 dan pediatric & Neonatal dosege
PENGARUH LINGKUNGAN KERJA, EFIKASI DIRI, PELATIHAN PROFESIONAL DAN PENGHARGAAN FINANSIAL TERHADAP MINAT PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta di Pekanbaru) Irma, Ade; Andreas, Andreas; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study was conducted with the aim of testing and proving teh influence of thework environment, self-efficacy, professional training and financial rewards oninterest in choosing a career as a public accountant. This research is aquantitative reserch where the data used in this study are primary data and datacollection using a questionnaire measured by a Likert scale. The questionnairewas distributed using gform. The population in this study is a private university inPekanbaru. The sampel in this study were Accountanting Study Program studentsof 2021. The number of samples in this study was 170 respondents, the samplingmethod was Purposive Sampling. Data analysis was carried out using multiplelinear regression processed with the help of the SPSS version 30 program. Theresults of this study indicate that self-efficacy, professional training and financialrewards have an effect on career selection as a public accountant. And the workenvironment does not affect the interest in choosing a career as a publicaccountant.Key wods: work environment, self efficacy, professional training, financialrewards, interest, career choice
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ali, Amrullah Imran Hakim; Andreas, Andreas; Sinta, Ramaiyanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research is motivated by the fact that industrial companies experienced delays insubmitting audit financial statements during 2019 to 2023 having a significant averagegrowth compared to other companies, which was 194%. This study aims to find out howto analyze the factors that affect audit delays in companies in various industry sectorslisted on the Indonesia Stock Exchange for the 2019-2023 period. The type of data usedin this study is quantitative data. The data source used in this study is a secondary datasource. The results of the study show that the size of the company has no effect on auditdelay. These results show that the variation in the size of the company does not affect theduration of the completion of the audit. This is due to the relatively uniform size of thecompanies in this study which indicates that the size of the companies in the sample doesnot have any noticeable differences. Profitability affects audit delays. The higher thecompany's profitability level, the faster the audit will be completed. This is becauseprofitable companies want to announce positive financial results faster and want to havethe right resources and financial systems in place to support efficient audit procedures.The duration of the audit affects the delay of the audit. The longer the auditor'srelationship with the company, the faster the audit will be completed. Auditors have abetter understanding of the company's operational and financial systems and enable themto carry out audits more efficiently. Although in theory an opinion other than a fairopinion without exception could lead to an extension of the audit period, the study foundthat most companies have received a fair opinion without exception (WTP) in the last fiveyears. Ta. Therefore, it is considered that the difference in audit opinions presented inthis study is very small and does not have a significant impact on the audit period.Creditworthiness affects audit delays. The higher the debt-to-asset ratio of a company,the longer it will take to complete the audit. This is because if the company has a highlevel of debt, the auditor needs to conduct an in-depth analysis of the company's survivaland compliance with financial obligations.Keywords: Audit Delay, IDX, Company, Industry)
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 .