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All Journal Jurnal Akuntansi dan Ekonomika Agregat: Jurnal Ekonomi dan Bisnis Jurnal Tabarru': Islamic Banking and Finance Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Buletin Pembangunan Berkelanjutan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) Rudence: Rural Development for Economic Resilience VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research
Dian Saputra
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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ANALISIS PENERAPAN AKUNTANSI PADA BADAN USAHA MILIK DESA (BUMDes) X KECAMATAN KELAYANG KABUPATEN INDRAGIRI HULU Dian Saputra
VALUTA Vol. 7 No. 2 (2021): Valuta
Publisher : UIR Press

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

Abstract

Penelitian ini dilakukan pada Badan Usaha Milik Desa (BUMDes) X Kecamatan Kelayang Kabupaten Indargiri Hulu. Penelitian ini bertujuan untuk mengetahui BUMDes X apakah telah sesuai dengan prinsip akuntansi berterima umum. Penelitian ini menggunakan metode deskriptif menelaah dan membandingkan antara data yang telah dikumpulkan dengan teori-teori yang berkaitan dan disajikan dalam bentuk penelitian tersebut. Berdasarkan penelitian dan pembahasan yang sudah dilakukan bahwa terdapat masalah-masalah didalamnya, dapat disimpulkan bahwa BUMDes X Kecamatan Kelayang Kabupate Indragiri Hulu belum sesuai dengan prinsip akutansi berterima umum.
ANALISIS PENERAPAN AKUNTANSI PADA TOKO OLEH-OLEH MAKANAN KHAS RIAU DI PEKANBARU Dian Saputra; Dian Tri Ramadhani
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8786

Abstract

The study was conducted in the city of Pekanbaru. With regard to this research, the object is a souvenir entrepreneur typical of Riau food (oleh-oleh makanan khas Riau). The problem raised in this study is how the application of accounting carried out by riau food souvenirs in Pekanbaru and its conformity with basic concepts and accounting principles. The purpose of this research is to find out the suitability of the application of accounting carried out by riau food souvenirs in Pekanbaru with basic concepts and accounting principles. There are two types of data used in this study, Primary and Secondary data. The methods of data collection in this study are structured interviews, documentation and observations. While the data analysis technique used is Descriptive analysis. Based on the results of research and discussion that has been outlined, the application of accounting in riau food souvenirs in Pekanbaru has not been in accordance with basic concepts and accounting principles.
ANALISIS PENERAPAN AKUNTANSI PERKOPERASIAN PADA KOPERASI SIMPAN PINJAM BUDI KARYA LUBUK TERAP SOREK SATU Dian Saputra; Herliana Wahyuningsih
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.10982

Abstract

This research was conducted at the Savings and Loans Cooperative Budi Karya Lubuk Terap Sorek Satu with the aim of knowing whether the accounting practices used by the Savings and Loans Cooperative Budi Karya Lubuk Terap Sorek Satu were following generally accepted accounting principles. This study uses a descriptive methodology and a qualitative design. Technical analysis uses descriptive qualitative data analysis or data studies that characterize words or sentences and produce conclusions by taking a theoretical and logical approach to the existing subject. The study findings show that cooperatives have not made financial statements and accounting procedures that are transparent. Therefore, it is important to review the methods used in the preparation of financial statements. Transactions, journals, ledgers, trial balances, adjusting journals, worksheets, and financial statements are the first steps in preparing financial statements. After doing the research, it can be concluded that the Savings and Loans Cooperative Budi Karya Lubuk Terap Sorek Satu does not use accounting by generally accepted accounting standards.
ANALISIS PENERAPAN AKUNTANSI PADA KOPERASI KONSUMEN PEGAWAI REPUBLIK INDONESIA XYZ Veronika Anggia Putri; Dian Saputra
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 2 AGUSTUS (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.14184

Abstract

This research was conducted at the XYZ Republic Of Indonesia Employee Consumer Cooperative. This study aims to determine whether the application of accounting ar cooperative is in accordance with generally accepted accounting principles. The data used are primary data an secondary data. Data collection techniques used are interviews and documentation. Several deficiencies can be found in this study, some of these deficiencies ar that cooperatives places risk fund accounts in current liabilities, and cooperatives do not explain reserve funds in the Notes To Conslidated Financial Statements. After conducting research on cooperative, it can be concluded that the application of accounting to the XYZ Republic Of Indonesia Employee Consumer Cooperative is not accordance with generally accepted accounting principles.
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT PADA UEK-SP XYZ PEKANBARU Dian Saputra; Khofifah Kultsum Salamah
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 1 FEBRUARI (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.16369

Abstract

Entrepreneurship is a profession that is widely practiced by various levels of society which is certainly supported by a lot of capital to achieve success. It is common knowledge that a handful of people borrow credit to get capital as a first step in starting a business. Bad credit is a phenomenon that often occurs when credit lending is carried out. This research was conducted to see and assess the effectiveness of the internal control system in granting credit at one of the community institutions, UEK-SP XYZ. This research uses descriptive data analysis with COSO's Internal Control System component as the main theory. The results of this study indicate that the components of integrity and ethical values are still not well implemented due to the implementation of several policies that increase the number of bad debts, duplicate positions, inappropriate placement of functions based on the last education of staff and ineffective monitoring.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA PADA PEMERINTAHAN DESA BUKIT KRATAI, KECAMATAN RUMBIO JAYA KABUPATEN KAMPAR Seftyana Bella Fercy; Saputra, Dian
Jurnal Ekonomi KIAT Vol. 34 No. 2 (2023): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2023.14993

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan transparansi dan akuntabilitas pada pengelolaan keuangan desa di Desa Bukit Kratai, Kecamatan Rumbio Jaya, Kabupaten Kampar berdasarkan Permendagri No.20 Tahun 2018. Penelitian ini menggunakan metode kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa dalam pengelolaan keuangan desa belum sepenuhnya sesuai dengan indikator transparansi pada Permendagri No.20 Tahun 2018, dimana pada pencatatan kas masuk dan keluar tidak dapat diakses oleh masyarakat. Pada indikator akuntabilitas belum sepenuhnya sesuai dengan Permendagri No.20 Tahun 2018, dimana pada tahap perencanaan, APBDesa tidak dirancang tepat pada bulan Oktober dikarenakan Desa Bukit Kratai harus menunggu terlebih dahulu surat edaran serta pencairan dana dari pusat. Pada pelaksanaannya, Dokumen Pelaksana Anggaran belum disusun tepat waktu dikarenakan harus menganalisa terlebih dahulu sebelum DPA tersebut dibuat. Pada tahap pelaporan, Kepala Desa terlambat dalam menyusun laporan pelaksaan dan laporan realisasi kegiatan dikarenakan adanya keterlambatan dalam pencairan dana dari pusat.
Financial Constraints vs Green Practices: Impact on Firm Value Energy in Indonesia Saputra, Dian; Arifin, Zidan Dwinanda
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/16369

Abstract

The impact of eco-efficiency, asset turnover, green accounting, and financial limitations on business value in the energy industry on the Indonesia Stock Exchange is examined in this study for the years 2020–2022. SmartPLS 3 was used to analyze financial statement data from 52 energy sector companies using Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings indicate that while financial limitations have no discernible impact on corporate value, green accounting, asset turnover, and eco-efficiency do. The results of this study have significant implications for understanding the variables affecting business performance and value in the energy industry, as well as the significance of asset turnover, eco-efficiency measures, and green accounting in raising firm value. This research is expected to contribute to practitioners, regulators, and stakeholders in Indonesia's energy sector in the future to understand the influence of these factors.
Board Characteristics and Tax Avoidance: The Mediating Role of Integrated Reporting Quality Dwi ramadhan, Sandicha; Saputra, Dian; Nawas, Abrar; Abdul Rahman, Firdaus
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/16394

Abstract

This study examines the nexus between female directors, independent commissioners, board size, political connections, and Corporate Tax Avoidance (CTA) within the non-cyclical consumer goods sector of the Indonesian Stock Exchange (IDX) from 2019 to 2022. The research also tests the mediating influence of Integrated Reporting Quality (IR), addressing the significance of Integrated Reporting in Indonesia. Using SmartPLS 3 and PLS-SEM, the findings reveal that female directors are negatively associated with Tax Avoidance, while board size has a positive effect, and independent commissioners and political connections show insignificant impacts. The mediating role of IR Quality indicates that improved reporting quality reduces tax avoidance in relation to board characteristics and political connections. The study underscores the importance of IR quality in enhancing corporate transparency and reducing fraudulent activities, advocating for the adoption of Integrated Reporting frameworks by both government bodies and companies.
PENGARUH PROFITABILITAS, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2020-2022 Saputra, Dian; Aryani, Retta
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 2 AGUSTUS (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.18081

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage dan financial distress terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Populasi pada penelitian ini sebanyak 58 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel penelitian yang diperoleh dalam penelitian ini adalah 174 laporan keuangan auditan perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2022 yang dipilih melalui purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dengan menggunakan SPSS. Berdasarkan hasil pengujian yang telah dilakukan menunjukkan bahwa variabel Profitabilitas berpengaruh terhadap Nilai Perusahaan. Sedangkan Leverage dan Financial Distress tidak berpengaruh terhadap Nilai Perusahaan.
Talent Management : A Literature Review Hamsal, Hamsal; Saputra, Dian; Zulhelmy, Zulhelmy; Sundari, Eva; Dianto, Iyoyo; Alsukri, Alsukri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): 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.v5i2.5339

Abstract

The volume of literature in popular media and among practitioners serves as a guide for practitioners in human resource management, particularly in Talent Management within the business context. However, what constitutes Talent Management and its foundations in the scientific principles of human resources and management? In this writing, we address these questions by examining the issues with the definition of Talent Management and the lack of data supporting many practitioner claims. Subsequently, we outline research that supports a definition of Talent Management as a system-oriented approach focused on strategic talent management. We then delineate future research directions to further develop the field of Talent Management and align it more closely with the extensive body of work in strategic human resource management.
Co-Authors A, Yuliana Abdul Rahman, Firdaus Abrar Abrar Abrar Abrar AIDA SAPITRI, SISKA Akib, Muhaiminah Alfurkaniati Alsukri, Alsukri Ananda Rinaldy, Reza Ananda, Yovan Allif Andika Eka Putra Arifin, Zidan Dwinanda ariyanto, sanusi Aryani, Retta Badriyah Badriyah, Badriyah Burhanuddin Diah Ajeng Pratiwi, Diah Ajeng Dian Ramadhani Dianto, Iyoyo Dwi ramadhan, Sandicha Fabiola, Diva Ferdinand I.P Sinaga Fitriwati, Lara Gusman Nawanir Hamsal, Hamsal Handayani, Trimita Gusti Hardiyanti, Rinda Hartanti, Rezkiah Hasanudin Hasanudin Herliana Wahyuningsih Irianti, Risda Khofifah Kultsum Salamah Lintang Agya Nawas, Abrar Nuladani, Galuh Setri Ohorella, Hayat Marwan Oktaviani, Rona Naula Pangestu, Galih Agestri pangestu, Galih gestri Rachma, Rachma Rahim, Nurul Abdul Rahmalan, Fajrio Dwi Rahman, Firdaus Abdul RAHMAT SETIAWAN Raja Ade Fitrasari Mochtar Raja Yusnita Ranti Novera Rinaldy, Reza Ananda Rizal Akib Rosyetti Sadewo, Dian Seftyana Bella Fercy Selly Setyawati, Eka Sinaga, Ferdinand IP Sri Rejeki Sundari, Eva Uluelang, Kris Veronika Anggia Putri Wael, Ahmad Wahyuningsih, Eny Yovan Allif Ananda Zakiyah, Afifatuz Zulhelmy