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All Journal IJBE (Integrated Journal of Business and Economics) Ensiklopedia Social Review JABI (Jurnal Akuntansi Berkelanjutan Indonesia) The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Comsep : Jurnal Pengabdian Kepada Masyarakat
Edfan Darlis
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMDA: KEPEMIMPINAN, KOMITMEN ORGANISASI, DESENTRALISASI, BUDAYA ORGANISASI SEBAGAI MODERATING Liza Syafriyanti; Amries Rusli Tanjung; Edfan Darlis
Ensiklopedia Social Review Vol 1, No 1 (2019): Volume 1 No 1 Februari 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i1.294

Abstract

The purpose of this study was to examine the effect of budget participation on the performance of local government officials in Riau Province. Additionally it also tested the role of leadership style, organizational commitment, decentralization, and organizational culture as a moderating variable on the relationship between budgetary participation and performance. The research sample was taken with a simple method of proportionate stratified random sampling is the head of department / agency head / head of the bureau, sub head, and the head of the subsections. The population was Echelon III and IV. Data were collected using a questionnaire. Data were analyzed with multiple linear regression method. The results of the data analysis showed that the variables budgetary participation has a positive effect. Meanwhile, the leadership style, decentralization, and organizational culture affect the relationship with the performance of budgetary participation while moderating variable organizational commitment has no effect on the relationship.
Determinan Niat untuk Melakukan Whistleblowing pada Pemerintah Daerah Yesi Mutia Basri; Merri Agustin; Edfan Darlis
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i3.y2020.p293-308

Abstract

This study aims to determine the factors that influence the intentions of government employees to do withlowing. This research examines Effect of personal cost of reporting, level of seriousness of fraud, organizational commitment and professional commitment on the intention to do whistleblowing. The population in this study were all staff / employees at OPD Kuantan Singingi. The sampling method used in this study was the purposive sampling and using the sample of 72  civil servants from 24 different OPD. The results of  regression analysis  show that personal cost affects the intention to do whistleblowing. 2) the level of seriousness of fraud affects the intention to do whistleblowing. 3)  organizational commitment affects the intention to do whistleblowing. 4)  professional commitment affects the intention to do whistleblowing. This research has a contribution in reducing fraud in government
Impact of Covid 19 Confirmed Cases, Covid 19 Confirmed Death Cases and Financial Performance on Cumulative Abnormal Return (CAR) Restu Agusti; Pipin Kurnia; Edfan Darlis; Mudrika Alamsyah
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.02 KB) | DOI: 10.33019/ijbe.v5i3.372

Abstract

This study aims to see the effect of the variable positive confirmed cases of covid 19, confirmed death cases of covid 19, return on assets (ROA), leverage, liquidity and company size (size) on cumulative abnormal returns (CAR) during the Covid 19 pandemic. Samples used in this research is purposive sampling. This research was conducted on LQ45 companies listed on the IDX in 2020 during the COVID 19 pandemic. The results of hypothesis testing in this study showed that Positive confirmed cases of Covid 19, Cases of death confirmed positive for Covid 19, Return on assets (ROA) and Company Size (Size) shows no effect on CAR but Leverage (DER) and Liquidity (CR) shows there are an effect on CAR.
PENGUNGKAPAN LINGKUNGAN PERUSAHAAN: DITINJAU DARI MANAJEMEN LABA DAN MEKANISME TATA KELOLA PERUSAHAAN YANG BAIK Kurnia Rahmadani; Edfan Darlis; Pipin Kurnia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): 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/jc.2.1.94-107

Abstract

The objective of this study is to analyze the influence of earnings management and good corporate governance mechanisms towards corporate environmental disclosure (CED). Good corporate governace mechanisms are measured by the proportion of independent board, the number of audit committee meetings and the size of audit committee. Earnings management is measured by the modified discreationary accrual Jones model. The population of this study is mining, plantation and manufacturing companies listed in Indonesian Stock Exchange (IDX) in 2015-2017 . The sample of this study was selected with a purposive sampling concept. The company has 5 mining companies, 12 plantation companies and 65 manufacturing companies companies that meet the criteria. Hypothesis testing is carried out using panel data regression method, with a statistical test tool used, namely Eviews 10.The results of this study indicate that the proportion of independent board have a significant effect on the disclosure of corporate environmental on the level significant 0,05, the number of audit committee meetings have a significant effect on the disclosure of corporate environmental on the level significant 0,00 and the size of audit committee have a significant effect on the disclosure of corporate environmental on the level significant 0,03 in Indonesian mining, plantation and manufacturing companies. Meanwhile, earnings management do not affect the disclosure of corporate environmental have a significant effect on the disclosure of corporate environmental on the level significant 0,92 in Indonesian mining, plantation and manufacturing companies.
Pendampingan Pengelolaan Keuangan Dan Pertanggungjawaban Keuangan BUMDes Di Kabupaten Kampar Rezi Abdurrahman; Yesi Mutia Basri; Al Azhar. A; Edfan Darlis
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.046 KB) | DOI: 10.54951/comsep.v2i1.85

Abstract

Law Number 6 of 2014 concerning Villages and Regulation of the Minister of Underdeveloped Villages and Transmigration Number 4 of 2015 encourage villages to independently manage their resources and develop their economies. The implementation of this law is a realization of Village-Owned Enterprises (BUMDes). In managing their finances, many BUMDes managers still don't understand it. How to plan, administer and make financial accountability. This activity aims to provide assistance related to BUMDes financial management. The target audience for this activity is the management of BUMDes Mitra Baru in Taratak Village, Rumbio Jaya District, Kampar Regency. The method of activity is discussion, question and answer and simulation of BUMDes financial report preparation. This activity is expected to improve the performance of BUMDes so that it has an impact on improving the economy of the surrounding community.  
Analisis Pengaruh Komitmen Organisasional dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran Edfan Darlis
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.71

Abstract

The issue of whether budget participation reduces slack has attracted the interest of many researchers. However, as indicated by Nouri and Parker (1996), studies examining the impact of participation on slack has not produced consistent results. Several studies found that participation reduced budget lack, while others found that participation increased budget slack.Adopting a contingency approach, this study argues that the effect of participation on budget slack is affected by other factors. In particular, this study examined the extent to which organizational commitment and environmental uncertainty moderated the relationship between participation and slack. It is hypothesized that, first participation reduces performance for individuals with high performance, and vice verse. Second, in situation of high uncertainty, participation reduces slack, but in situation of low uncertainty, participation increases slack.Base on responses of 54 managers, the results show that emotions attachment, a dimension of organizational commitment, moderated the relationship between participation and slack. 
Produksi dan pemasaran minuman Nata de Pina program Usaha Produk Intelektual Kampus (UPIK) Fakultas Pertanian Universitas Riau Usman Pato; Yusmarini Yusmarini; Edfan Darlis; Emma Riftyan; Edo Saputra
Unri Conference Series: Community Engagement Vol 4 (2022): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.4.134-142

Abstract

Waste is a residual object produced from nature or human activities. One of the solid wastes generated from human activities that can be utilized is waste from processing pineapples. Pineapple is one of the main fruit commodities that grow in Riau Province. Pineapple skin contains water 87.72%, crude fiber 20.87%, carbohydrates 17.53%, protein 4.41%, and reducing sugar 13.65%. Nata de pina can be used as a nata de pina drink which contains a lot of fiber as a result of the activity of Acetobacter xylinum which converts sugar into cellulose. The method used in this activity is to conduct a survey of production and marketing preparation, preparation of production tools and materials, training in making D'PINA drinks. Production of nata drink using raw materials in the form of pineapple skin obtained from industry in Kualu, Kampar Regency or pineapple fruit traders in traditional markets using a blender by adding water (1:1). 4 or 8% sucrose and added 0.5% urea (food grade) from the volume of the medium and then heated at 100ºC for 30 minutes this medium added 20% starter A. xylinum by opening a little one end of the tray cover then the tray was closed and incubated at room temperature for about 7–14 days.
Co-Authors Abdurrahman, Rezi Al Azhar. A Amries Rusli Tanjung Edo Saputra Kurnia Rahmadani Liza Syafriyanti Merri Agustin Mudrika Alamsyah Pipin Kurnia Restu Agusti Riftyan, Emma USMAN PATO Yesi Mutia Basri Yesi Mutia Basri Yusmarini Yusmarini