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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
Agriculture, Biological Sciences & Forestry 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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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

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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)
Dari Fiksasi Menuju Kesejahteraan: Analisis Psikologis Keterhambatan Perkembangan dan Pencarian Makna Pada Generasi Z Handoyo, Issai Sonny; Andreas, Andreas; Noor, Abidin M.; Valentina, Anny; Nugroho, Julius Andi
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Masa transisi menuju kedewasaan bagi Generasi Z sering kali diwarnai oleh berbagai tantangan kesehatan mental, meliputi stres, kecemasan, dan depresi. Kondisi ini berisiko memicu fenomena dewasa terfiksasi, suatu keadaan keterhambatan perkembangan psikologis yang ditandai oleh ketidakmatangan emosional dan penghindaran tanggung jawab. Penelitian ini bertujuan untuk menganalisis secara komprehensif konstruksi dewasa terfiksasi dan merumuskan jalur menuju dewasa yang sejahtera, yang didefinisikan oleh kematangan serta kesejahteraan psikologis. Dengan mengaplikasikan pendekatan kualitatif dan sintesis teoretis, penelitian ini mengidentifikasi akar masalah melalui dua kerangka utama yaitu fiksasi perkembangan dalam teori psikoanalitik Freud dan krisis identitas versus kebingungan peran dari Erik Erikson. Analisis diperkaya dengan data wawancara bersama psikolog klinis yang mengungkap faktor pemicu kontekstual, seperti dinamika keluarga yang disfungsi dengan pola asuh terlalu protektif, luka relasional, dan tekanan ekspektasi yang berlebihan. Faktor tersebut terbukti mendorong mekanisme koping maladaptif, terutama pelarian digital sebagai bentuk penghindaran. Sebagai antitesis, konsep dewasa yang sejahtera dibedah melalui enam dimensi Kesejahteraan Psikologis dari Ryff yang mencakup penerimaan diri, pertumbuhan pribadi, tujuan hidup, penguasaan lingkungan, kemandirian, dan relasi positif. Pada akhirnya, penelitian ini mengusulkan Logoterapi Viktor Frankl sebagai intervensi terapeutik yang efektif. Dengan berfokus pada kehendak untuk bermakna, Logoterapi secara langsung mengatasi kekosongan eksistensial yang menjadi inti dari kondisi terfiksasi, serta membingkai ulang tanggung jawab dan penderitaan sebagai jalan untuk menemukan makna, sehingga memfasilitasi transformasi menuju kedewasaan yang berfungsi penuh dan sejahtera.
AUDIT REPORT LAG UNDER TIGHTENED REGULATIONS: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICALS Handa, Adrian; Andreas, Andreas
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.257-270

Abstract

This study examines the effects of operational complexity, management replacement, and firm size on audit report lag among consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2021–2023, following the implementation of Financial Services Authority Regulation (POJK) No. 14/POJK.04/2022, which introduced tighter reporting deadlines. Using a quantitative approach and 65 purposively selected firms, the results indicate that higher operational complexity and management replacement significantly increase audit report lag. Contrary to expectations, firm size shows a positive effect, suggesting that larger firms experience longer audit delays. This study contributes to the audit report lag literature by explaining the underlying audit mechanisms, including increased verification risk, coordination complexity, and information asymmetry under regulatory tightening. By focusing on the consumer non-cyclical sector—characterized by large operational scale, regulatory exposure, and stable public demand—the study extends Agency Theory by demonstrating that regulatory pressure may intensify, rather than reduce, agency conflicts. Practically, the findings highlight the importance of strengthening internal controls during managerial transitions, improving audit planning for complex clients, and adopting more context-sensitive regulatory enforcement to enhance reporting timeliness without exacerbating audit delays.
Analysis of The Effect of Adding CMC Additive from Sunflower Seed Hull on The Rheology of Drilling Mud and Filtration Loss Andreas, Andreas; Malrin, Engeline; Amiruddin , Amiruddin
Devotion : Journal of Research and Community Service Vol. 7 No. 2 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i2.25631

Abstract

Drilling mud is a drilling fluid used to transport cuttings to the surface and assist in identifying subsurface formation layers; therefore, proper drilling mud design is essential for the success of drilling operations. One common problem in drilling activities is insufficient mud viscosity, which necessitates the addition of additives. Carboxymethyl cellulose (CMC) is commonly used to improve mud viscosity; however, its synthetic nature may pose environmental concerns. This research investigates the use of organic waste in the form of sunflower seed shells as an environmentally friendly alternative additive. Sunflower seed shells contain natural components, including cellulose, hemicellulose, and lignin, which may enhance mud viscosity. The objective of this study is to evaluate the effect of sunflower seed shell powder on the rheological properties of drilling mud and to compare its performance with that of CMC. The research was conducted through laboratory experiments at the STT Migas Balikpapan Laboratory. Rheological tests included viscosity over time, plastic viscosity, yield point, gel strength, mud cake thickness, and filtration loss. Mud samples were prepared with the addition of CMC and sunflower seed shell powder at concentrations of 1 g, 3 g, and 5 g. The results show that increasing the concentration of sunflower seed shell powder improves the rheological properties of drilling mud and reduces filtration loss. Although its performance is lower than that of CMC, sunflower seed shell powder demonstrates potential as an environmentally friendly alternative additive for drilling mud.
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 .