Article Per Year (5 Year)
p-Index From 2021 - 2026
2.959
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) 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) Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Suharti
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

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANG PADA TOKO CEROSE HOME PEKANBARU Suharti Suharti; Ricky Fong
Bilancia : Jurnal Ilmiah Akuntansi Vol 2 No 2 (2018): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.603 KB)

Abstract

This study was conducted in order to know whether the accounting inventory which includes recording, assessment, recognition and presentation of merchandise inventory on Toko Cerose Home Pekanbaru complies or not with the Accounting Theory generally accepted. In this study the method used is descriptive analysis that is by collecting data that has been collected and then compare with the theory so that taken a conclusion to be given suggestions required. Data collection techniques used are literature study, interviews, and documentation. Based on the results of the overall research regarding inventory accounting which includes recording, assessment, recognition and presentation of merchandise inventory at the Toko Cerose Home Pekanbaru still there is a discrepancy in recording payload purchases, determine the cost of inventory, assessment items damaged and lost, and the presentation of the inventory on financial statements. Penelitian ini dilakukan dengan tujuan mengetahui akuntansi persediaan yang meliputi pencatatan, penilaian, pengakuan, serta penyajian persediaan barang dagang pada Toko Cerose Home Pekanbaru telah sesuai atau tidak dengan Teori Akuntansi yang berlaku umum. Dalam penelitian ini metode yang digunakan adalah analisis deskriptif yaitu dengan cara mengumpulkan data yang telah dikumpulkan kemudian membandingkan dengan teori sehingga diambil suatu kesimpulan untuk diberikan saran yang diperlukan. Teknik pengumpulan data yang digunakan adalah studi pustaka, wawancara, dan dokumentasi. Berdasarkan hasil penelitian secara keseluruhan mengenai akuntansi persediaan yang meliputi pencatatan, penilaian, pengakuan, serta penyajian persediaan barang dagang pada Toko Cerose Home Pekanbaru masih terdapat ketidaksesuaian pada pencatatan beban angkut pembelian, menentukan harga pokok persediaan, penilaian barang rusak dan hilang, dan penyajian persediaan pada laporan keuangan.
Analisis Perencanaan, Pengawasan dan Pengendalian terhadap Anggaran Pendapatan dan Belanja Daerah Dinas Kelautan dan Perikanan Provinsi Riau Suharti Suharti; Reka Tresiana Hutahaean
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.295 KB) | DOI: 10.31539/costing.v1i2.203

Abstract

This study aims to determine the effect of Planning, Supervising and Controlling On Income And Fund Budget of Local Government (APBD) in Marine and Fishery Service Riau Province 2012-2016). This research was conducted at the Department of Marine and Fishery Riau Province. The number of population were 60 respondents. Analysis used was Multiple Linear Regression Model. The results of this study indicate that planning has no significant effect on the Income and Fund Budget of Local Government (APBD) and Supervising and Controlling have significantly influence to APBD. Keywords: Planning, Supervising, Controlling, Budget
Model Peningkatan Kualitas Audit Melalui Kecermatan Profesional, Kompetensi dan Etika Auditor Internal di BPKP Propinsi Riau suharti suharti; Yusrizal Yusrizal
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.981 KB) | DOI: 10.31539/costing.v3i1.826

Abstract

Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conducted in BPKP Representatives of Riau Province with an auditor sample of 46 people. Data collection method is to use a questionnaire list. While the method of data analysis using multiple linear regression analysis The results of the study show that Professional Accuracy has no significant effect on Audit Quality, Auditor Quality has a significant effect on Audit Quality. Auditor Ethics has a significant effect on Audit Quality. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018 Suharti Suharti; Anton Anton; Irawati Irawati
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1552

Abstract

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
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 UKURAN PERUSAHAAN, KEBIJAKAN DEVIDEN, RESIKO BISNIS, PROFITABILITAS TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN Suharti Suharti; Hendra Hendra; Afriana Hanif
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 7 No 1 (2022): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v7i1.2294

Abstract

The purpose of this study was to determine and analyze the effect of firm size, dividend policy, business risk, return on equity on capital structure and firm value. This research was conducted by taking secondary data from the Indonesia Stock Exchange (IDX) which was published and obtained through the official IDX website (www.idx.co.id) for the 2016-2020 period. The population in this study is from one of the sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. A total of 208 companies. The sampling technique used in this research is purposive sampling. So that the sample in this study amounted to 113 companies. Data analysis using path analysis with the help of PLS. The results of the research that have been carried out are company size, dividend policy and profitability do not have a significant effect, while business risk has a significant effect on capital structure. While dividend and profitability policies have no significant effect, and firm size, business risk, and capital structure have a significant influence on firm value Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, kebijakan deviden, resiko bisnis, return on equity terhadap struktur modal dan nilai perusahaan. Penelitian ini dilakukan dengan mengambil data sekunder dari Bursa Efek Indonesia (BEI) yang diterbitkan dan diperoleh melalui situs resmi BEI (www.idx.co.id) periode 2016-2020. Populasi dalam penelitian ini adalah dari salah satu sektor perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Sebanyak 208 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sehingga sampel dalam penelitian ini berjumlah 113 perusahaan. Analisis data menggunakan path analisys dengan bantuan PLS. Hasil penelitian yang telah dilaksanakan ukuran perusahaan, kebijakan deviden dan profitabilitas tidak memiliki pengaruh yang signifikan, sementara resiko bisnis memiliki pengaruh yang signifikan terhadap struktur modal. Sedangkan kebijakan deviden dan profitabilitas tidak memiliki pengaruh yang signifikan, dan ukuran perusahaan, resiko bisnis, dan struktur modal memiliki pengaruh yang signifikan terhadap nilai perusahaan
Analisis Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Plastik Dan Kemasan Halimahtussakdiah; Suharti; Ika Wulandari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 1 (2022): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital yang diproksikan dengan VACA, VAHU, STVA, dan kinerja keuangan yang diproksikan dengan ROA, terhadap nilai perusahaan pada perusahaan plastik dan kemasan yang tedaftar di Bursa Efek Indonesia tahun 2015-2019. Jumlah sampel yang digunakan dalam penelitian ini adalah 11 perusahaan dari 14 perusahaan yang terdaftar dalam BEI. Penentuan sampel digunakan dengan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa physical capital (Value Added Capital Employed - VACA), human capital (Value Added Human Capital - VAHU) dan Return on Assets (ROA) berpengaruh terhadap nilai perusahaan pada perusahaan plastik dan kemasan di Bursa Efek Indonesia tahun 2015-2019 sedangkan structural capital (Structural Capital Value Added - STVA) tidak berpengaruh terhadap nilai perusahaan pada perusahaan plastik dan kemasan di Bursa Efek Indonesia tahun 2015-2019. Kata Kunci : Intellectual capital Value Added Capital Employed (VACA), Value Added Human Capital – (VAHU), Structural Capital Value Added (STVA), Kinerja Keuangan (ROA) , Nilai Perusahaan (PBV)
PENGARUH ENTERPRISE RISK MANAGEMENT, UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Suharti Suharti; Dewi Dewi; Febdwi Suryani; Fadrul Fadrul
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.2293

Abstract

ABSTRACTThis study aims to determine the effect of Enterprise Risk Management, Company Size, Leverage and Profitability onCompany Value in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2020. This studyhas a population of 30 food and beverage companies. The sampling method used is the purpose sampling method sothat 13 sample companies are obtained for 6 years of observation (2015-2020) with 78 observation data (number ofobservations). The results of this study indicate that firm size and ROA have a significant effect on firm value.Meanwhile, Enterprise Risk Management and Managerial Ownership have no significant effect on firm value.Keywords : Enterprise Risk Management; Size; ROA; Managerial Ownership; Company Value ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Enterprise Risk Management, Ukuran Perusahaan, Leverage danProfitabilitas terhadap Nilai Perusahaan Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek IndonesiaTahun 2015-2020. Penelitian ini memiliki populasi sebanyak 30 perusahaan Makanan dan Minuman. Metodepengambilan sampel yang digunakan adalah metode purpose sampling sehingga diperoleh 13 perusahaan sampel untuk6 tahun pengamatan (2015-2020) dengan 78 data observasi (jumlah pengamatan). Hasil penelitian ini menunjukanbahwa Ukuran Perusahaan dan ROA berpengaruh signifikan teradap nilai perusahaan. Sedangkan Enterprise RiskManagement dan Kepemilikan Manajerial tidak berpengaruh signifikan terhadap nilai perusahaan.Kata Kunci : Enterprise Risk Management; Ukuran Perusahaan; ROA; Kepemilikan Manajerial; Nilai perusahaan
ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY RATIO, PRICE EARNING RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Febdwi Suryani; Selly Erina; Pujiono Pujiono; Helly Aroza Siregar; Suharti Suharti
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.v10i2.2027

Abstract

The purpose of this research is to find out the influences of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Price Earnings Ratio (PER) and Dividend Payout Ratio (DPR) towards the stock prices of automotive and components sector company in Indonesia Stock Exchange (IDX) Period 2014-2018, both partially and simultaneously. Populations on this research is automotive and components sector company which been registered at IDX since period 2014-2018. Data analysis technique used in this research are multiple linear regression analysis, classical assumption test, model test and hypothesis test. The result of the test show that Return on Equity (ROE) has influence on the stock prices, while Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) and Dividend Payout Ratio (DPR) have no influence on the stock prices of automotive and components sector company. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Price Earnings Ratio (PER) dan Dividend Payout Ratio (DPR) terhadap harga saham pada Perusahaan Sektor Otomotif dan Komponen di Bursa Efek Indonesia (BEI) tahun 2014-2018, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah perusahaan sektor otomotif di Bursa Efek Indonesia yang terdaftar tahun 2014-2018. Teknik analisis yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik, uji model dan pengujian hipotesis. Hasil pengujian menunjukkan Return on Equity (ROE) berpengaruh terhadap harga saham sedangkan Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) dan Dividend Payout Ratio (DPR) tidak memiliki pengaruh terhadap harga saham pada perusahaan sektor otomotif dan komponen.
CREDIT ACCOUNTING SALES SYSTEM AT PT. PANGAEA ARGO ADIKARA IN PEKANBARU Suharti Suharti; Shinta Shinta
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.452 KB) | DOI: 10.35145/jabt.v2i1.60

Abstract

This study aims to determine the effectiveness of the credit sales accounting system used at PT. Pangaea Argo Adikara in Pekanbaru. And to find out the related functions, documents used, accounting record used, procedures used and internal controls in credit sales accounting at PT. Pangaea Argo Adikara. The type used is primary data. The data collection method used in this study was a questionnaire technique. Data analysis techniques used in this study were the sign test method and the descriptive method. The results show that the functions are related, the documents used, the accounting records used, the procedures used, and internal controls have been effective.
Co-Authors Afriana Hanif Akhirinsi Putri Irman Alfred Yang Andi Andi Andi Anton Anton Apriani Apriani Cassy Kusuma Cecilia Dewi Dewi Dhea Andriana Kalim Elna Ruth Shanaya Sirait Erliyana Fitrayanti Fadrul Fadrul Febdwi Suryani Febriansyah, Erwin Halimahtussakdiah Halimahtussakdiah Helly Aroza Siregar Helly Aroza Siregar Hendra Hendra Ienne Yoseria Putri Ika Wulandari Irawati Irawati Kevin Lianto Kristy Veronica Layla Hafni Lilli Eprianti M. Rasuli Maria Maria Marice Br Hutahuruk Mariyanti Silitonga Mayoki Pratama Mimelientesa Irman Nicholas Renaldo Noviamdah Kurniawati Novita Yulia Putri Pujiono Eddy Reka Tresiana Hutahaean Rheny Afriana Hanif Ricky Fong Rita Anugerah Robiathul Hasyimah Sarli Rahman Selfina Selfina Selly Erina Shinta Shinta Sonia Yappin Sudarno Suhardjo Suyono Suyono Tandy Sevendy Tandy Sevendy Theofani Moli Sinaga Tri Apriyanti Yenny Wati Yuniati Yuniati Yusrizal