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All Journal Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi KIAT Journal of Applied Business and Technology JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Restu Hayati
Universitas Islam Riau
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH MANFAAT INFORMASI AKUNTANSI DAN NORMA SUBYEKTIF TERHADAP REVISI KEYAKINAN YANG DAPAT MEMPENGARUHI MINAT MAHASISWA PELITA INDONESIA FAKULTAS BISNIS TAHUN 2020 BERINVESTASI DI BEI Mimelientesa Irman; Lukas Lukas; Restu Hayati
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.v7i1.2288

Abstract

This study aims to determine and analyze the effect of the benefits of accounting information on revision of student beliefs, the effect of subjective norms on revision of student beliefs, the effect of the benefits of accounting information on student investment interests, the effect of subjective norms on student investment interests and the effect of revision of beliefs on student investment interests. The population in this study were 180 students of Pelita Indonesia Faculty of Business 2020. Data analysis in this study is to use path test analysis. The research findings show that the variables of the benefits of accounting information have an effect on the revision of student beliefs, the variable subjective norm has an effect on the revision of student beliefs, the variable revision of beliefs has an effect on student investment interest, the variable benefits of accounting information have an effect on revision of belief through student investment interest and the variable subjective norm has an effect on revision of confidence through student investment interest Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh manfaat informasi akuntansi terhadap revisi keyakinan mahasiswa, pengaruh norma subyektif terhadap revisi keyakinan mahasiswa, pengaruh manfaat informasi akuntansi terhadap minat investasi mahasiswa, pengaruh norma subyektif terhadap minat investasi mahasiswa dan pengaruh revisi keyakinan terhadap minat investasi mahasiswa. Populasi dalam penelitian ini adalah Mahasiswa Pelita Indonesia Fakultas Bisnis Angkatan 2020 sebanyak 180 orang. Analisis data dalam penelitian ini adalah menggunakananalisiuji path. Temuan penelitian menunjukkan bahwavariabel manfaat informasi akuntansi berpengaruh terhadap revisi keyakinan Mahasiswa, variabel norma subyektif berpengaruh terhadap revisi keyakinan Mahasiswa, variabel revisi keyakinan berpengaruh terhadap minat investasi Mahasiswa, variabel manfaat informasi akuntansi berpengaruh terhadap revisi keyakinan melalui minat investasi Mahasiswadan variabel norma subyektif berpengaruh terhadap revisi keyakinan melalui minat investasi Mahasiswa.
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Program Pendidikan Profesi Akuntansi (PPAK) ( Studi Universitas Di Pekanbaru) Lintang Nur Agia; Efi Susanti; Desy Mardianty; Restu Hayati; Hafidzah Nurjannah; Hariswanto Hariswanto
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i1.1359

Abstract

Persaingan di era MEA yang semakin terbuka mengharuskan setiap negara bersiap untuk bekompetisi secara terbuka dengan negara lainnya. Komptisi tidak hanya dari sumber daya alam namun juga sumber daya manusia. Setiap negara anggota MEA harus mempersiapkan kualitas dari sumber daya manusianya agar dapat berkompetisi dengan negara lain. Oleh karena itu penguatan terhadap keahlian sangat di perlukan pada era ini. Tujuan penelitian ini untuk mengetahui motivasi apa yang dapat meningkatkan minat mahasiswa dalam mengambil program profesi akuntansi. Populasi dalam penelitian ini adalah seluruh mahasiswa akuntansi aktif Universitas di Kota Pekanbaru, sedangkan pemilihan sampel dilakukan dengan menggunakan teknik Simple Random Sampling sebanyak 371 mahasiswa pada Universitas Islam Riau, Universitas Lancang Kuning, Universitas Muhammadiyah Riau, dan Universitas Riau. Adapun teknik dalam menganalisa data yang digunakan yaitu Smart PLS. Kata Kunci :Motivasi, Smart PLS, Akuntan
An Empirical Study of The Determinants of Audit Report Delay in Indonesia Banking Companies Mimelientesa Irman; Restu Hayati; Lintang Nur Agia
Journal of Applied Business and Technology Vol. 1 No. 3 (2020): 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 (958.444 KB) | DOI: 10.35145/jabt.v1i3.46

Abstract

This study aims to analyze determinants of audit delay in banking companies listed on the Indonesia Stock Exchange (BEI). The analytical tool used is multiple linear regression models in 37 Indonesian banking companies from 2016 to 2018. Return on Asset, Debt to Asset Ratio, Auditor’s Opinion, and Firm Age are used as determinants of auditor delay. The result of the analysis shows that what affects audit delay in Indonesian banking is not based on the level of debt ratios or auditor opinion, but rather the level of profitability and company age A high level of profitability is good news that management wants to convey to stakeholders through the publication of financial audit reports that the company wants to convey quickly. The negative and significant effect between company age on audit delay shows that a company that has long been established and has experience and has better internal control management so that it can easily provide data for audience needs. Long established banks tend to have a large scale so that they have higher power and access to auditing firms to complete audits in a predetermined time.
FAKTOR INTERNAL YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN LQ45 Mimelientesa Irman; Kitty Kitty; Yenny Wati; Restu Hayati
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 1 (2023): 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.v8i1.2868

Abstract

This research aims to determine the effect of Firm Size of company, Profitability of company, Tax Facilities, and Independent Commisioner on Tax Management of the company in LQ45 companies listed in the IDX for the period 2015-2019 . The study used secondary data. The sample technique in this study used purposive sampling. The number of samples obtained as many as 22 companies. This research analysis method uses descriptive analysis as well as several types of evaluations using the help of SmartPLS software. From this study came the conclusion that Firm Size of company and Profitability of company does not have a significant influence on Tax Management . While the Tax Facilities and Independent Commisioner have a significant influence on Tax Management. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas Perusahaan, Fasilitas Perpajakan dan Komisaris Independen terhadap Manajemen Pajak pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2019. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 22 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa Ukuran Perusahaan tidak memiliki pengaruh signifikan terhadap Manajemen Pajak. Sedangkan Fasilitas Perpajakan dan Komisaris Independen memiliki pengaruh yang signifikan terhadap Manajemen Pajak.
Pengaruh Motivasi Intrinsik Dan Motivasi Ekstrinsik Terhadap Kinerja Karyawan Pada CV. Riho Mandiri Restu Hayati; Desy Mardianty; Lintang Nur Agia; Prasetia Denny
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): 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 | DOI: 10.31539/costing.v7i1.6056

Abstract

The purpose of this study was to determine and analyze the effect of intrinsic motivation and extrinsic motivation on employee performance at CV. Ridho Mandiri. The population of this research is all employees who work in this business entity. The sampling technique in this study uses the cencus method (total sampling) which is a sampling technique where all members of the population are sampled, amounting to 30 people. Data collection techniques in this study were questionnaires, interviews and documentation. The data analysis technique in this study uses confirmatory factor analysis (CFA) SmartPLS 3. This study's results indicate that intrinsic and extrinsic motivation partially and simultaneously affect employee performance at CV. Ridho Mandiri.
Sosialisasi Entrepreneurship Award Tips dan Trik Jenis Usaha Yang Dapat Meraih Pemenang Tingkat Nasional Mimelientesa Irman; Novita Yulia Putri; Restu Hayati; Desi Mardianty; Lintang Nur Agia; Jansaris Othneil Purba; Syukri Hadi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i1.3179

Abstract

The form of this activity is socialization of the Entrepreneurship Award as well as information on Tips and Tricks for Types of Businesses That Can Win EA Winners which are carried out on a National Level scale. This activity was carried out by the Riau Islamic University Career Center which invited lecturers from the Pelita Indonesia Business Institute, this invitation was established because IBTPI in 2021 and 2022 managed to win the Entrepreneurship Award. It is hoped that the socialization and information from resource persons (IBTPI lecturers) can motivate and create creative ideas for UIR students/I and also become winners in the EA 2023 later.
Co-Authors Asril Yusuf Azmansyah Desi Mardianty Desy Mardianty Dian Mardiati Efi Susanti Eka Nuraini Rachmawati Felisia Thalia Hafidzah Nurjannah Hariswanto Hariswanto Jansaris Othneil Purba Kitty Kitty Lintang Nur Agia Lukas Lukas Mimelientesa Irman Mimilientesa Irman Novita Yulia Putri Oktariani Oktariani Poppy Camenia Jamil Prasetia Denny Suriyanti, Linda Hetri Syukri Hadi Vincensius Reynata Winany Winany Yenny Wati Yusrizal