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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi Economac: Jurnal Ilmiah Ilmu Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akademi Akuntansi (JAA) Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Ranah Research : Journal of Multidisciplinary Research and Development Jurnal Nuansa Karya Akuntansi
Henri Agustin
Universitas Negeri Padang
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, Dan Resiko Perusahaan Terhadap Kinerja Intellectual Capital Ade Apriliani; Henri Agustin; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.196

Abstract

This study aims to determine the effect of institusional ownwership structure, profitability, and company risk. the population in this study were all banking company registered at BEI from 2015-2018. The sample in this study is a total sampling technique, where the entri population is sampled. With a total sample 168 sample using a purposive sampling method. The results of empirical studies show that institutional ownership structure, risk do not affect IC has a positive effect on IC and profitability has a positive effect on IC. Recommendations for further research are expected to conduct research in different business fields such as manufacturing sector companies, real estate companies etc. Adding variables not examined in this study. With company size variables, leverge and other ownership structures.
Pengaruh Partisipasi Anggaran Terhadap Kesenjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi Rinaldi Rinaldi; Henri Agustin; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.213

Abstract

This study aimed to determine the effect of budgetary participation to the budgetary slack to be moderated by the organizational commitment. This research was conducted in SKPD Pesisir Selatan District as much as 52 OPD. The respondents used in this study were 104 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire. The analysis technique used in this research is Moderated Regression Analysis.The results of this study found that, budgetary participation affect the budgetary slack and the organizational commitment can not moderate the influence of budget goal clarity for budgetary slack.
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi Bima Perdana Putra; Henri Agustin; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.233

Abstract

This study aims to see the effect of tax knowledge to taxpayer compliance with risk preference as a moderating variable. The sample in this study are taxpayer in the city of Padang as much as 156 sample. The analysis was done by using moderating regression model analysis. The results of this study indicate that: (1) tax knowledge has positive effect on the taxpayer compliance. (2) risk preference are able to moderate the relationship between tax knowledge to tax compliance
PKM Literasi Keuangan Melalui Pelatihan Trading Saham Syariah Pada Guru-Guru MGMP Akuntansi dan Ekonomi SMA Se-Kota Pariaman Erly Mulyani; Halkadri Fitra; Salma Taqwa; Henri Agustin; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.303

Abstract

This community service aims to increase partner literacy about Islamic stock trading. Partners in this service are MGMP accounting and economics teachers in SMA Pariaman City. This community service provides training, discussion, practice and monitoring to partners. There were 25 participants who took part in this activity. After the training, the participants were able to make transactions in the capital market. This can be seen from the activities of the participants who directly buy and sell Islamic shares using the POST PRO application.
Pengaruh Intellectual Capital dan Corporate Governance terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Aulia Ramadhani; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.336

Abstract

The aim of this study was to analyze the influence of intellectual capital, board of commissioners, independent board of commissioner and frequency of commissioners meeting on financial performance. The data used in this study are annual reports In BUMN companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 21 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that frequency of commissioners meeting has no influence on firm value and intellectual capital, board of commissioners and independent board of commissioners have a positive influence on financial performance.
Pengaruh Remunerasi terhadap Kinerja ASN dengan Budaya Organisasi sebagai Variabel Moderating Sandri Niddin; Henri Agustin; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.340

Abstract

This study aims to examine the effect of remuneration on the performance of state civil servants with organizational culture as a moderating variable. This study used a survey research design with data analysis using Partial Least Square (PLS). Respondents in this study were civil servants at the Public Works and Spatial Planning Office; and the Department of Education and Culture, amounting to 136 people. The results showed that remuneration can improve employee performance. In addition, the results of the study cannot prove that organizational culture as a moderating variable can strengthen the effect of remuneration on the performance of state civil servants, because the organizational culture that is implemented is not yet strong
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Nagari Annisa Maharani; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.343

Abstract

This study aims to determine the effect of the quality of human resources, the use of information technology and organizational commitment to the timeliness of financial reporting by the village government (empirical study on Village Government of Tanah Datar Regency). This study uses subject data. The sampling technique used the total sampling method with a sample size of 75 villages. The data analysis used multiple linear regression analysis. The results showed that the quality of human resources and organizational commitment had a positive and significant effect on the timeliness of the Village government financial reporting. Information technology has no effect on the timeliness of the Village government financial reporting.
Pengaruh Ukuran Perusahaan, Good Corporate Governace (GCG), dan Kualitas Audit terhadap Audit Delay Muhammad Iqbal Saputra; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.366

Abstract

This study aims to determine the effect of firm size, good corporate governance as measured by the board of commissioners, the number of audit committees, audit committee meetings, and managerial ownership and audit quality on audit delay. This research was conducted on industrial sector companies that produce raw materials listed on the Indonesian stock exchange in 2016-2019. The data in this study were obtained from the annual reports of each company. The population in this study is the raw material industry using a sampling technique, namely purposive sampling. The sample in this study amounted to 52 companies for a 4 year period. Analysis of the data used is multiple regression analysis. The results of this study explain that: Company size has a negative and insignificant effect, Board of Commissioners has a negative and insignificant effect, Number of Audit Committees has a negative and insignificant effect, Audit Committee Meetings have a significant negative effect, Managerial Ownership has a negative and significant effect, and Audit Quality has a negative effect. and significant to audit delay.
Pengaruh Kompleksitas Daerah, Ukuran Pemerintah Daerah dan Pertumbuhan Ekonomi terhadap Kelemahan Sistem Pengendalian Internal Pemerintah Daerah Melia Andesti; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.468

Abstract

The review is conducted with the purpose of acquiring empirical evidence related the effect of complexities of local goverment, the local size goverment and economic growth to internal control weakness. The population of this reseacrh are local goverment in Aceh and Sumatera Utara Province of 2017-2019. The sample were determined by using purposive sampling methode. Based on predetermined criteria, 156 local goverments hae been selected as samples.the kind of information use is secondary data from the report of local goverment finances from the audit board of BPK, and Gross Domestic Regional Product (PDRB) report. This reseacrh was carried out using multiple linear regression analysis with help of software SPSS version 25. The afterefects of this reseacrh showed that complexities of local goverment has a significant positive effect on internal control weakness, the local size goverment has a significant negative effect on internal control weakness. Meanwhile economic growth has not siginificant effect on internal control weakness.
PERGESERAN PERILAKU PENGGUNAAN FITUR-FITUR FACEBOOK: FAKTOR PEMICU, DAMPAK, DAN SOLUSI Henri Agustin
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2012
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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

Abstract

Memiliki fitur-fitur yang relatif lengkap (diantaranya foto, video, notes, dan comments) merupakan salah satu faktor yang berperan penting dalam menjadikan Facebook sebagai situs jejaring sosial yang paling populer di dunia. Idealnya setiap informasi yang diposting ke Facebook dengan bantuan fitur-fitur yang tersedia pada situs jejaring sosial tersebut adalah informasi-informasi pribadi yang pada dasarnya memang penting diketahui oleh teman atau keluarga agar interaksi, komunikasi, serta silaturahmi tidak terputus. Namun fenomena baru yang muncul saat ini adalah sebagian anggota Facebook memanfaatkan fitur profile, foto, video, notes, atau comments yang terdapat pada situs jejaring sosial tersebut untuk ”mengumbar” berbagai foto, video, notes, maupun comments yang sebetulnya beresiko atau tidak pantas dimuat pada Facebook. Terjadinya sejumlah kasus pelecehan, rasisme, pengrusakan reputasi pribadi, penculikan, maupun pembunuhan merupakan contoh-contoh resiko yang menanti anggota Facebook yang melakukan hal-hal tersebut. Rendahnya kontrol diri, kebutuhan untuk populer, serta rendahnya penghargaan diri diduga merupakan faktor-faktor pemicu terjadinya fenomena baru ini. Sejumlah tips agar anggota Facebook dapat terhindar dari berbagai resiko tersebut juga dipaparkan pada bagian akhir artikel ini.
Co-Authors Ade Apriliani Adel Riviando Alkausar Putra Budiman Annisa Maharani Atikah Juliani Putri Aulia Rahmiati Aulia Ramadhani Bima Perdana Putra Darpius Darpius Erly Mulyani Fefri Indra Arza Fitra, Halkadri Gilang Rizaldi Halmawati Halmawati Hanny Fauziah Afdal Harvinna Dwi Putri Lili Anita Listiani Listiani Luthvan Putra M. Ardhy Erwanda Mai Celvin Riyosef Mayar Afriyenti Melia Andesti Mia Angelina Setiawan Muhammad Iqbal Saputra Nayang Helmayunita Nova Yulianti Nurzi Sebrina Patriot Jaya Ayshinta Ridwan Muslim Rinaldi Rinaldi Rio Pratama Riski Wulandari Salma Taqwa Sandri Niddin Sri Harningsih Vita Fitria Sari Weggy Oktya Dwitra Wenni Futria Mori Wiwi Hawin Sari