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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AKUNTANSI DEWANTARA JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED BUSINESS ADMINISTRATION Aktiva : Jurnal Akuntansi dan Investasi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal EnviScience (Environment Science) Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Proceeding Applied Business and Engineering Conference Jurnal Akuntansi Jurnal Akuntansi
Sugeng Riadi
Politeknik Negeri Batam
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The Intention To Obtain Chartered Accountant: A Theory of Planned Behavior and Motivation Theory Approach Sugeng Riadi
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.6991

Abstract

This research aims to analyse the influence of attitudes, subjective norms, perceived behaviour control, comprehension, career motivation, economic motivation and achievement motivation on student’s intention to obtain the Chartered Accountant (CA). The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple regression analysis. The results of this study prove that attitudes, career motivation and achievement motivation had a positive and significant on student intention to obtain the Chartered Accountant. While subjective norms, comprehension, perceived behaviour control and economic motivation has a negative and insignificant on student’s intention to obtain the Chartered Accountant.
MODEL PEMBELAJARAN PROJECT BASED LEARNING - AUDIT KEPATUHAN Irsutami Irsutami; Danar Irianto; Muhammad Ikhlash; Sugeng Riadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2589

Abstract

Penelitian ini berkaitan dengan materi audit kepatuhan pada mata kuliah auditing. Sejalan dengan industry 4.0 dan merdeka belajar, maka pembelajaran materi ini sangat tepat jika menggunakan Project Based Learning (PBL), di mana mahasiswa akan berkunjung ke perusahaan atau instansi untuk melihat tingkat kepatuhan karyawan/pegawai terhadap peraturan yang ditetapkan. Adanya keterlibatan beberapa pihak (auditee) di dalam dan atau di luar kampus adalah hal yang melatarbelakangi diajukannya penelitian ini dengan tujuan untuk mendapatkan suatu model pembelajaran melalui project-based learning untuk materi audit kepatuhan. Hasil penelitian akan berguna bagi dosen yang menerapkan metode PBL untuk materi audit kepatuhan. Metodologi yang digunakan adalah wawancara kepada akademisi dan praktisi audit atau auditor yang berasal dari BPKP, BPK RI, dan Satuan Pengawasan Internal Perguruan Tinggi di mana wawancara dilakukan melalui kuisioner yang dibagikan secara langsung, metode lainnya adalah studi pustaka. Desain penelitian adalah survei dengan metode analisis adalah interaktif. Adapun hasil dari penelitian ini adalah suatu model pembelajaran dengan metode PBL yang dapat menjadi referensi para pengajar mata kuliah Auditing.
OBSTACLES OF CHARTERED ACCOUNTANT FOR FULFILLMENT OBLIGATION ON CONTINUOUS LEARNING PROGRAM (CLP Sugeng Riadi, Zahrah Indah Ferina
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi dan Finansial Indnesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.364 KB) | DOI: 10.31629/jiafi.v3i1.1581

Abstract

This study discusses the obstacles faced by Chartered Accountants (CA) in fulfilling the obligations of credit learning (SKP) in continuing learning program (PPL) to maintain their professional competencies so as to be able to compete with accountants from other countries in the Asean Economic Community (AEC). This study used a descriptive qualitative approach with speakers from Indonesian Institute of Accountants (IAI) members who were registered CA in the Bengkulu Province. The results showed that most Chartered Accountants did not fulfill the SKP obligations due to the cost of training (cost), the time of the training conducted on weekdays (time) and training was rarely carried out in the area of ​​Bengkulu Province (location). The motivation of CA to maintain its competence is very good and ready to face the AEC which began in 2015
Manajemen Persediaan dan Layout Gudang di Teknik Perawatan Pesawat Udara Politeknik Negeri Batam dalam Tinjauan Project-Based Learning Sugeng Riadi; Fandy Bestario Harlan; Riri Zelmiyanti; Shinta Wahyu Hati; Adhitomo Wirawan
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.147 KB) | DOI: 10.31629/jiafi.v5i1.3861

Abstract

Pencatatan persediaan menjadi sangat penting bagi perusahaan atau institusi untuk mengetahui keluar masuk barang atau persediaan. Tujuan penelitian ini adalah untuk memberikan perbaikan manajemen persediaan dan memberikan rancangan layout gudang di Teknik Perawatan Pesawat Udara (TPPU) Politeknik Negeri Batam dengan tinjauan Project-Based Learning. Penelitian ini merupakan applied research dengan pendekatan deskriptif eksploratif. Penelitian merupakan penerapan project-based learning dengan matakuliah Akuntansi Keuangan Dasar II dan Pergudangaan & Persediaan antara Program Studi Akuntansi Manajerial dan Logistik & Perdagangan Internasional. Hasil penelitian ini berisi hasil perbaikan manajemen persediaan (update stock opname dan pencatatan), rancangan material request form, issue request list, inventory stock card dan rancangan layout gudang.
Pengembangan UMKM Melalui Sosialisasi dan Penyuluhan Secara Digital untuk Menunjang Keberlangsungan Usaha di Masa Pandemi Covid-19 Andi Erna Mulyana; Rahmat Hidayat; Nur Rahmah Andayani; Sri Zuliarni; Aditya Wirangga Pratama; Maryani Septiana; Hajan Hidayat; Yulinda Yulinda; Diah Amaliah; Muhammad Ikhlash; Sugeng Riadi; Desi Ratna Sari; Slamet Soebagiyo
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 3 No 1 (2021): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v3i1.2685

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the economy of Indonesian society. The existence of MSMEs is very useful in terms of distributing people's income. From this point, it is necessary to carry out training to support the sustainability of MSMEs and help them overcome various problems, from the management aspect to the capital aspect. Especially during the pandemic Covid-19, where many MSMEs are threatened with their survival. For this reason, the purpose of the community service activities that will be carried out with the method of socialization and counseling through the digital system is to provide information and additional knowledge needed by MSMEs. The information and knowledge provided will be packaged in the form of socialization and counseling videos. The results of the activities were the socialization and counseling materials in digital form that could be accessed by MSMEs by utilizing the current information technology.
Penguatan Kecerdasan Linguistik Sebagai Penunjang Bisnis Dan Financial Sustainability Pada Usaha Mikro Di Desa Wisata Pulau Mubut Sugeng Riadi; Yulinda Yulinda; Andi Erna Mulyana; Mia Syafrina; Desi Ratna Sari; Rizka Destiana; Slamet Soebagyo
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 1 (2022): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v4i1.3394

Abstract

Mubut village is a built village that will be developed into a tourist village on Batam Island. This is necessary for the readiness of human resources on the island to contribute to the development of tourist villages. One of the human resources that need to be improved is the ability of micro-businesses and rural communities in their linguistic intelligence that is able to communicate with business English. With the linguistic intelligence possessed, it can contribute to its business activities and ultimately the level of financial sustainability is well maintained. The purpose of community service activities is to improve the competence of Mubut village community in improving linguistic intelligence (communication with English) in order to develop a built tourist village. The method that will be implemented is to conduct training offline, provide pocket books and simulation videos. The expected results are the existence of training materials, the availability of pocketbooks and video tutorials on how to easily communicate business English that can be accessed by micro-businesses and the public. This community service is one of the applications of Project-Based Learning for Business English subjects II, Managerial Accounting and Marketing also Business Finance for Business Administration Study Program.
Audit Kepatuhan SOP Work Order Testing Pada PT XYZ Natalia Ivana Bella Tampubolon; Sugeng Riadi
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.594 KB) | DOI: 10.35143/jakb.v14i2.5157

Abstract

This study discusses the importance of implementing a standard operating procedure (SOP) for work order testing in carrying out material testing. The purpose of this study was to audit the level of employee compliance with the SOP in carrying out material testing based on the work order testing SOP. This research is qualitative research with descriptive analysis and data collection methods using interviews, document inspections and observations. The results of the study stated that the SOP compliance audit for work order testing was declared compliant with a percentage of 91.3%. However, there were several findings, namely the delivery of material testing samples and the material testing process was not carried out on time according to the predetermined schedule
THE EFFECT OF LENDING, THIRD PARTY FUNDS, NUMBER OF BRANCH OFFICES AND NON-PERFORMING LOANS ON BANKING PROFITABILITY Sri Widiyasumarlin; Sugeng Riadi
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1470

Abstract

The purpose of this research is to analyze the effect of Lending, Third Party Funds, Number of Branch Offices and Non-Performing Loans on banking profitability. This quantitative associative research uses conventional commercial banks as the population with the Book IV category in Indonesia for the 2012-2019, with secondary data type in the form of annual reports of banking companies. The method used to collect the sample of this research is purposive sampling, that is based on predetermined criteria, there are 5 banks in the Book IV category that match the specified criteria, namely BNI, BRI, BCA, Bank Mandiri and CIMB Niaga. This study uses panel data regression analysis techniques. The results of this study indicate that partially lending has no effect on profitability. Variable Third Party Funds has no effect on profitability. Variable Number of Branch Offices has a positive effect on profitability. The Non-Performing Loan variable has a negative effect on banking profitability at Conventional Commercial Banks (Book IV Category)
Perbedaan Kinerja Keuangan Perbankan Di Indonesia Sebelum dan Sesudah Pandemi Covid-19 Shinta Kartika; Sugeng Riadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4486

Abstract

Pandemi Covid-19 berdampak buruk terhadap ekonomi negara yang menyebabkan penurunan kinerja berbagai perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perbankan di Indonesia sebelum dan sesudah pandemi Covid-19, sumber data pada penelitian ini adalah laporan keuangan tahunan bank di Indonesia yang diperoleh dari Bursa Efek Indonesia (BEI), yang diukur berdasarkan pendekatan CAMEL. Tahun data yang digunakan hanya laporan keuangan perbankan tahun 2019 – 2020 yang didapat dari Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan uji beda yang bertujuan untuk melihat persamaan atau perbedaan objek yang diteliti, yang menggunakan 5 (lima) indikator yaitu capital, asset, management, earnings, dan liquidity. Hasil dari penelitian ini menunjukan bahwa terdapat perbedaan kinerja keuangan yang diukur menggunakan metode Capital, Management, Earnings, dan Liquidity, sedangkan dengan menggunakan metode Assets tidak menunjukan adanya perbedaan terhadap kinerja keuangan perbankan di Indonesia sebelum dan sesudah pandemi Covid-19.
Pengaruh Tingkat Suku Bunga, Loan to Deposit Ratio, Capital Adequacy Ratio dan Non-Performing Loan Terhadap Jumlah Deposito Pada Bank Umum Konvensional Kategori Buku IV di Indonesia Sugeng Riadi; Yonatan Yonatan
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 1 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i1.18082

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh rasio keuangan perbankan terhadap jumlah deposito, dengan objek bank umum konvensional kategori BUKU IV. Rasio-rasio perbankan yang dimaksud yaitu tingkat suku bunga, Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), dan Non-Performing Loan (NPL). Penelitian menggunakan data sekunder yang berasal dari laporan Otoritas Jasa Keuangan (OJK) dan annual report tahun 2012-2019 dari 5 bank kategori BUKU IV yang terdiri dari Bank Rakyat Indonesia (BRI), Bank Central Asia (BCA), Bank Negara Indonesia (BNI), Bank CIMB Niaga, dan Bank Mandiri. Hasil penelitian dianalisis menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi panel, serta uji hipotesis (yang berupa uji koefisien determinasi, uji simultan dan uji parsial). Aplikasi dalam pengolahan data menggunakan E-VIEWS versi 12. Penelitian menunjukkan hasil secara parsial variabel tingkat suku bunga dan variabel Non-Performing Loan (NPL) tidak memiliki pengaruh terhadap variabel jumlah deposito, sedangkan untuk variabel Loan to Deposit Ratio (LDR) dan Capital Adequacy Ratio (CAR) memiliki pengaruh terhadap jumlah deposito. Penelitian juga menunjukkan hasil secara simultan variabel tingkat suku bunga, variabel Loan to Deposit Ratio (LDR), variabel Capital Adequacy Ratio (CAR), dan variabel Non-Performing Loan (NPL) memiliki pengaruh terhadap jumlah deposito.
Co-Authors Ade Rizky Ismiraj Saragih Adhitomo Wirawan Aditya Wirangga Pratama Alya Shofa Deaz Andi Erna Mulyana Athifah Nur Asjad Aulia Fajrin Cantika Yosdianti Katella Danar Irianto Desi Ratna Sari Diah Amaliah Fandy Bestario Harlan Fathia Mayang Sari Hajan Hidayat Hanifah Setianingrum Irsutami Irsutami Irsutami Irsutami Maryani Septiana Mia Syafrina Muhammad Ikhlash Natalia Ivana Bella Tampubolon Natalia Ivana Bella Tampubolon Nur Rahmah Andayani Nyimas Masnalina Rahmat Hidayat Regita Natasya Riri Zelmiyanti Riri Zelmiyanti Rizka Destiana Rizky Amalya Rahim Rossa Sharonica Salsabila Riken Qanita Seto Sulaksono Adi Wibowo Seto Sulaksono Adi Wibowo Shinta Kartika Shinta Wahyu Hati Slamet Soebagiyo Slamet Soebagyo Sri Widiyasumarlin Sri Zuliarni ULUL AZMI Vitra Desaina Ginting Yonatan Yonatan Yosi Handayani Yulinda Yulinda