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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Aksara: Jurnal Ilmu Pendidikan Nonformal Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Manajemen dan Kewirausahaan Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Sudarno
Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KOTA PEKANBARU) Sudarno Sudarno; Eva Susanti
Bilancia : Jurnal Ilmiah Akuntansi Vol 1 No 4 (2017): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.935 KB)

Abstract

This study aims to determine factors influencing local government financial statement quality. Based on PP No. 71 year 2010, state and local government financialstatement quality have to meet the qualitative characteristic. Factors examined include human resource competency, internal control systems, and, financial accounting systems.The used sampling method is proposive sampling. Data collection is done by giving as many as 88 copies of the questionnaire,which was distributed to respondents who are financialData collection is done by giving as many as 150 copies of the questionnaire,which was distributed to respondents who are financial management staff in Pekanbaru City. The Data obtained are then analyzed using SPSS 16.00. Based on the analysis results, obtained that the human resource competency, internal control systems, and, financial accounting systems have a positive and significant effect to the quality of financial reporting information in SKPD Pekanbaru City. Tujuan penelitian ini adalah untuk menganalis faktor-faktor yang mempengaruhi kualitas Informasi pelaporan Keuangan daerah. Dasar dari penelitian ini PP no 71 tahun 2010, Laporan keuangan pemerintah daerah berkualitas harus memenuhi karekteritik laporan keuangan. Faktor yang akan diteliti adalah kompetensi sumber daya manusia, sistem pengendalian intern dan Penerapan Sistem Informasi Keuangan Daerah. Metode penentuan sampel yang digunakan adalah metode purposive sampling., pengumpulan data didapat dari penyebaran kuisioner kepada 88 staff pengelola keuangan di Pemerintah Kota Pekanbaru dan data peroleh dianalisa mengunakan SPSS 16. Berdasarkan hasil analisis diperoleh hasil bahwa kompetensi sumber daya manusia, Sistem Pengendalian Intern dan Penerapan sistem informasi keuangan daerah, berpengaruh positif dan signifikan pada kualitas informasi pelaporan keuangan di Pemerintah Kota Pekanbaru.
ANALISIS PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG PADA SUNLI MOTOR PEKANBARU Sudarno Sudarno; Meryana Meryana
Bilancia : Jurnal Ilmiah Akuntansi Vol 1 No 3 (2017): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.478 KB)

Abstract

This research aims at the effectiveness of Control Environment, Risk Assessment, Controlling Activity, Information and Communication and Supervision on merchandise inventory at Sunli Motor. In this research, the researcher uses to analyze this research is the method by performing the sign test (test test). The results showed that the existing control environment, Controlling Activity, Information and Communication on Sunli Motor Pekanbaru is running well .Risk Assessment and supervision on Sunli Motor Pekanbaru has not gone well. This is due to the lack of inspection of inventory and physical stock cards and the absence of sanctions for deliberate violations. Penelitian ini bertujuan untuk keefektifan Lingkungan Pengendalian, Penilaian Resiko, Akivitas Pengendalian, Informasi dan Komunikasi dan Pengawasan terhadap persediaan barang dagang pada Sunli Motor. Dalam penelitian ini metode yang digunakan untuk menganalisis penelitian ini adalah metode dengan melakukan uji tanda (sign test). Hasil penelitian menunjukkan bahwa Lingkungan pengendalian, Aktivitas pengendalian, Informasi dan Komunikasi yang ada pada Sunli Motor Pekanbaru sudah berjalan dengan baik. Penilaian Resiko dan Pengawasan yang ada pada Sunli Motor Pekanbaru belum berjalan dengan baik. Hal ini disebabkan kurangnya pemeriksaan kartu persediaan dan stok fisik serta belum adanya penetapan sanksi atas pelanggaran yang disengaja.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNTS RECEIVABLE IN SP CORPORATION Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.382

Abstract

This study aims to identify and determine the effectiveness of the internal control of accounts receivable at SP Corporation. The problems are there are outstanding accounts receivable and at the end of 2013-2019, that accounts receivable will be written off. The main model theory used in this research is COSO to detect internal control effectiveness. This research used descriptive analysis and sign test. The conclusion based on the results of the sign test calculation showed that internal control of accounts receivable in SP Corporation is not working effectively. SP Corporation has not implemented the control environment, risk assessment, control activity, and supervision and monitoring effectively.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNT RECEIVABLES IN E-RN TRADING BUSINESS Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk; Suyono Suyono; Suhardjo Suhardjo
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.455

Abstract

Large bad debt will disrupt cash flow in the business. This study aims to determine how the implementation of COSO-based internal control in the E-RN Trading Business. This research was conducted in Pekanbaru City, Riau. The data used in this study are primary data and secondary data. Collecting data using observation techniques, interviews, literature studies, and questionnaires. The research method uses descriptive analysis, binomial test, and sign test. The test results show that the control environment, risk assessment, and supervision and monitoring have not been effective in the E-RN Trading Business, but control activities and information and communication have been running effectively in the E-RN Trading Business. Overall testing shows that the implementation of the E-RN Trading Business internal control system is still less effective. Recommendations for E-RN Trading Business implements policies to limit and monitor employee actions so as not to deviate, comply with existing regulations and policies, and improve employee performance, conducts an analysis beforehand and pays attention to receivables, regularly holds meetings after a problem is discovered, and conducts unannounced checks once a week so that fraud does not occur.
Program Pengembangan Usaha Produk Intelektual Kampus “Kantor Konsultan Bisnis, Akuntansi dan Pajak” Fadrul Fadrul; Sarli Rahman; Sudarno; Yusrizal
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v4i3.4738

Abstract

Every college must have a business unit that is able to seek funding apart from students. One of the universities that has a business unit is the Institut Bisnis dan Teknologi Pelita Indonesia. The business unit that is carried out is the Business, Accounting and Tax Consultant Office with services offered namely business consulting, accounting and finance and taxation. Some of the clients that have been handled by the consultant team are Raso Stiujuah Restaurant and BUMDes Sialang Kubang. The method used is that the consultant team looks for the root of every problem faced by the client, then provides the best solution for the client. For Raso Situjuah Restaurant, to survive the changing business world situation and the current pandemic atmosphere is to create frozen products and with a digital-based marketing system. Meanwhile, for BUMDes Sialang Kubang, in managing the BUMDes, personal and institutional strengthening is needed in the form of Standard Operational Procedures (SOP) and the availability of an accurate and accountable information system.
Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable Suhardjo Suhardjo; Nicholas Renaldo; Andi Andi; Sudarno Sudarno; Marice Br. Hutahuruk; Suharti Suharti; Kristy Veronica
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.495

Abstract

This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee.
Pengaruh Kepemimpinan, Iklim Organisasi, Motivasi, dan Kepuasan Kerja terhadap Kinerja Guru Sekolah Dasar Gugus IV Tampan Pekanbaru Seniwati Seniwati; Sudarno Sudarno; Rini Fatmasari
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 1 (2022): January 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.1.31-42.2022

Abstract

Kinerja guru Sekolah Dasar Negeri gugus IV Kecamatan Tampan Kota Pekanbaru masih relatif rendah, hal ini dipengaruhi oleh beberapa faktor diantaranya kepemimpinan, iklim organisasi, motivasi dan kepuasan kerja. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemimpinan terhadap kinerja guru, iklim organisasi terhadap kinerja guru, motivasi terhadap kinerja guru dan kepuasan kerja terhadap kinerja guru. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel 65 responden yang ditentukan berdasarkan Teknik sampling total. Variabel independen dalam penelitian ini adalah kepemimpinan, iklim organisasi, motivasi, dan kepuasan kerja sedangkan variabel dependen adalah kinerja guru. Pengukuran variabel menggunakan skala Likert yang diisi berdasarkan presepsi guru. Analisa data menggunakan regresi linier berganda dengan bantuan SPSS versi 22. Berdasarkan pengujian, model dinyatakan memenuhi asumsi klasik dan uji kelayakan model, dan diperoleh persamaan regresi linier berganda Y = -0,036 + 0,257X1 + 0,019X2 + 0,106X3 + 0,290X4.Hasil analisa secara parsial menunjukkan bahwa kepemimpinan, iklim organisasi, kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja guru, sedangkan motivasi berpengaruh positif tetapi tidak signifikan terhadap kinerja guru. Secara simultan seluruh variable independen berpengaruh positif dan signifikan terhadap kinerja guru sebesar 76,4%. Sisanya 23,6% dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini.
THE IMPROVEMENT OF GENERATION Z FINANCIAL WELL-BEING IN PEKANBARU Nicholas Renaldo; Sudarno Sudarno; Hutahuruk Br. Marice
Jurnal Manajemen dan Kewirausahaan Vol. 22 No. 2 (2020): SEPTEMBER 2020
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.682 KB) | DOI: 10.9744/jmk.22.2.142-151

Abstract

The current economic condition of generation Z was pretty unexpected. It might trigger problems personally or even their families. This study aimed to reveal the factors influencing the financial well-being and altering perso­nality problems of generation Z. There were more than 800,000 peoples in po­pulation and the number of the sample was 239 peoples using a combination of pur­posive and convenience sampling methods. The data was then analyzed using multiple linear regression. The researchers used primary data by distri­buting questionnaires based on a Likert Scale. All classic assumptions met the criteria and testing produced financial self-efficacy, financial attitude, financial knowledge, financial behavior, and had a significant positive effect on finan­cial well-being. However, locus of control had no significant effect on financial well-being. Generation Z must increase their independence and con­fidence to achieve what they want. It would be good to have financial atitude and in­vestment behavior along with financial knowledge. They must also believe that only theirself can provide personal well-being. Generation Z needed character education, more mature, and independent thinking models to deal with eco­no­mic problems
ANALISIS DETERMINAN KEPUASAN DAN LOYALITAS SISWA Bambang Bambang; Yanti Mayasari Ginting; Sudarno Sudarno; Yusnita Octafilia Theresia A Yesu Infante
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i2.2028

Abstract

The aims of this discussion was to analyze the influence of service quality, institutional image, and learning methods toward satisfaction and loyalty of students at SMA Dharma Loka Pekanbaru. The research population were all students of SMA Dharma Loka Pekanbaru. The sampling technique in this research used a saturated sample. The number of samples used in this research were 372 respondents. The research instrument used e-questionnaire by using the google form application. Analysis of the data using descriptive analysis and Structural Equation Analysis (SEM) with AMOS software. According to the findings of this study the quality of academic services has a significant influence toward student satisfaction, the image of the institution has a significant influence toward student satisfaction, learning methods have no significant influence toward student satisfaction, the quality of academic services has no significant influence toward student loyalty, the image of the institution has no significant influence toward student loyalty, learning methods have a significant influence toward loyalty, student satisfaction has no significant influence toward loyalty. Further research is needed into the school's unique promotion role, as well as an examination of the satisfaction of school website users as a communication hub for all stakeholders. Tujuan dari pembahasan ini adalah untuk menganalisis pengaruh kualitas pelayanan (service quality), citra kelembagaan (institutional image), dan metode pembelajaran (learning method) terhadap kepuasan (satisfaction) dan loyalitas (loyalty) siswa di SMA Dharma Loka Pekanbaru. Populasi penelitian ini adalah seluruh siswa SMA Dharma Loka Pekanbaru. Ukuran sampel yang digunakan dalam penelitian ini adalah 249 responden. Instrumen penelitian menggunakan e-questionnaire dengan menggunakan aplikasi google form. Analisis data menggunakan analisis deskriptif dan Structural Equation Analysis (SEM) dengan software AMOS. Berdasarkan hasil penelitian ini kualitas pelayanan berpengaruh signifikan terhadap kepuasan mahasiswa, citra institusional berpengaruh signifikan terhadap kepuasan mahasiswa, metode pembelajaran tidak berpengaruh signifikan terhadap kepuasan mahasiswa, kualitas pelayanan tidak berpengaruh signifikan terhadap loyalitas mahasiswa, citra institusi tidak berpengaruh signifikan terhadap loyalitas mahasiswa, metode pembelajaran berpengaruh signifikan terhadap loyalitas, kepuasan mahasiswa tidak berpengaruh signifikan terhadap loyalitas. Diperlukan penelitian lebih lanjut tentang peran promosi mengikat (binding promotion) dari sekolah, serta pengujian kepuasan pengguna situs web sekolah sebagai pusat komunikasi bagi semua pemangku kepentingan (stakeholder).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Suyono Suyono; Sudarno Sudarno; Harry P Panjaitan; Achmad Tavip Junaedi; Megawati Pakpahan
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i2.2278

Abstract

This study aims to analyze the influence of Managerial Ownership, Institutional Ownership, Independent Commissioners, Leverage and Growth Opportunity on Accounting Conservatism in the hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange in period 2016-2020. The sampling collection technique is used Purposive Sampling and obtained sample about 18 companies. The research method used was multiple linier regression analysis technique by using SPSS 21. The results of this study indicate that partially the t-test value Independent Commissioners and Leverage has no influence on Accounting Conservatism, while Managerial Ownership, Institutional Ownership and Growth Opportunity have a influence on Accounting Conservatism. The value of R Square is 0.265 or 26.5% and the remaining 73.5% influenced by other variables not included in this study. Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Leverage, dan Growth Opportunity terhadap konservatisme akuntansi pada perusahaan hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 18 perusahaan. .Metode penelitian yang digunakan adalah teknik analisis regresi linier berganda dengan menggunakan SPSS 21. Hasil dari penelitian ini menunjukkan bahwa secara parsial nilai uji-t Komisaris Independen dan Leverage tidak berpengaruh terhadap Konservatisme Akuntansi, sedangkan Kepemilikan Manajerial, Kepemilikan Institusional dan Growth Opportunity berpengaruh terhadap Konservatisme Akuntansi. Nilai R Square adalah sebesar 0,265 atau 26,5% dan sisanya sebesar 73,5% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Amy Hughes Andi Andi Andi Andi Anton Anton Asmara Hendra Komara Astri Ayu Purwati Bambang Bambang Benny Napitupulu Cecilia Dadi Komardi Denisa Syahriza Dewi Sukmawaty Edeng Mahyuddin Eka Desmulyati Elfita Eva Susanti Evelyn Wijaya Fadrul Fadrul Fazal Mohamed Mohamed Sultan Ferri Firnando Habibi Harry Patuan Panjaitan Harry Smith Helwen Heri Herma Safitri Ike Sriadmitum Indri Yovita Intan Purnama Irawati Irawati John Rafizal Joko Sutanto Kersiati Kristy Veronica Leni Lifo Lindawati Sirait Luciana Fransisca Luciana Fransisca Marice Br Hutahuruk Marice Hutahuruk Matthias Schmidt Mazzlida Mat Deli Megawati Pakpahan Meryana Meryana Michael Halim Muhammad Pringgo Prayetno Muhammad Wan Kudri Mujtaba M. Momin Mukhsin Mukhsin Mukhsin Mukhsin Nicholas Renaldo Novita Yulia Putri Nyoto Pratiwi Pratiwi Priyono Pujiono Eddy Putri Rahma Suci Putu Wijaya Rangga Rahmadian Yuliendi Ribkha Ribkha Rini Fatmasari Rizaldi Putra Rosa Linda Sarli Rahman Seniwati Seniwati Shendy Dewanti Suci Fitria Sari Suhardjo Suharti Surikin Suyono Suyono Suyono Suyono Suyono Suyono Tandy Sevendy Teddy Chandra Yanti Mayasari Ginting Yenny Wati Yuli Marliza Yunia Sari Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Yusrizal