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All Journal IJEBA (International Journal of Economic, Business & Applications) Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis
Andreas Andreas
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN RIAU PROVINCE Enni Savitri; Andreas Andreas; Volta Diyanto; Tatang Ary Gumanti
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5550

Abstract

Accountability refers to the activity of informing all parties who have the right to request information, or in other words, reporting on action to individuals, legal entities, or collective leaders of organizations. This study aims to analyze the effect of village officials’ competence, internal control system, community participation, and utilization of information technology on the accountability of village fund management. The population of this study include the village officials, totaling 416 people, consisting of the village head, village secretary, government section, welfare section, head of planning affairs, and head of general affairs in 104 villages in Pelalawan Regency, Riau Province. The study employs a non-probability sampling method and multiple linear regression to test the hypotheses. The results indicate that the village officials’ competence, internal control system, community participation, and utilization of information technology affect the accountability of village fund management.
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; M Rasuli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis 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.
BALANCING SUSTAINABILITY AND PROFITABILITY: OPTIMIZING INTELLECTUAL CAPITAL AND ITS CHALLENGES IN INDONESIAN MANUFACTURING COMPANIES Julita Julita; Muhammad Iznillah; Andreas Andreas
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21906

Abstract

Companies in Indonesia have faced challenges in balancing sustainability and profitability, with the optimization of intellectual capital emerging as a new perspective for creating competitive advantage. The research aims at examining the impact of Intellectual Capital and Corporate Sustainability Performance on Corporate Financial Performance. The secondary data was obtained from the sustainability and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (2018–2020). Multiple regression analyses were conducted with SPSS 24. The results indicated that the environmental and social dimensions of sustainability performance significantly influenced financial performance, while intellectual capital and the economic dimension showed no significant impact. These findings highlighted the importance of managing sustainability and intellectual capital to achieve a balance between sustainability and profitability in the manufacturing sector. This research is limited by a small number of variables and a short observation period, requiring broader future research.
Co-Authors Amir Hasan Dinda Larasati Elfira Rosa Enni Savitri Hafiz Tri Zuriansyah Julita, Julita Kasman Arifin Muhammad Iznillah Nasrizal Nasrizal Poppy Nurmayanti Raja Resna Oktadini Rasuli Rasuli Rezca Setiawan rofika rofika Savina Swari Arizoni Sem Paulus Silalahi Soraya Khairani Syahrul Syahrul Tatang Ary Gumanti Tica Darsa Vera Nurjanah Vince Ratnawati Volta Diyanto Welly Saputri Wijaya