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All Journal IJBE (Integrated Journal of Business and Economics) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat
Pipin Kurnia
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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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.
PENGGUNAAN ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BUMN DI INDONESIA Putri Arai; Nasrizal Nasrizal; Pipin Kurnia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (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.2.3.483-505

Abstract

This study aims to determine and analyze (1) the diffrences among Altman Z-Score, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-2018 accessed on www.idx.co.id and companies website. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 period. With the sample are 19 companies selected using purposive sampling method. The data analysis method using the Altman Z-Score, Springate, and Zmijewski formulas, with Microsoft Excel 2010 as a calculation tool. The results of this study is indicate that there are differences between the Altman Z-Score, Springate, and Zmijewski models in predict bankruptcy in state-owned companies listed on the IDX because each model uses different financial ratios. The most accurately model to predicts the bankruptcy of state-owned companies is the Zmijewski model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA Oetari Afrilia Ulfa; Nasrizal Nasrizal; Susilatri Susilatri; Pipin Kurnia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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/current.3.1.83-100

Abstract

The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets.
Pelatihan Sistem Akuntansi Keuangan Masjid (Sakmas) Di Kota Pekanbaru M Rasuli; Julita Julita; Pipin Kurnia; Meilda Wiguna
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.751 KB)

Abstract

A barrier of the mosque’s financial reporting is minimal knowledge of the financial management, limited sources of financial data, minimal of supporting infrastructure facilities, not having competent experts, non-productive human resources, and stutter of technology. Most mosques only have a financial record with a single-entry system. The majority of mosque managers are people who are still laymen with accounting. The application method used direct training to socialize ISAK 35 in the preparation of financial statements and provide training in the use of the mosque's financial accounting system (SAKMAS in accordance with IAK 35 on the presentation of financial statements to non-profit organizations). The Achievement level of success of the activity is the inception of the mosque's financial statements, understanding, and knowledge in training to make financial reporting in accordance with accounting standards. Each participant gets SAKMAS software that can be directly used. Moreover, the mosque can produce a double-entry recording system through SAKMAS. Takmir understanding increases into a good signal, thus increasing public confidence in the management of people's funds.    
Peningkatan Penghasilan Rumah Tangga Nelayan Melalui Pengolahan Hasil Tangkap Nelayan Desa Teluk Rhu Kec. Rupat Utara Kab. Bengkalis Feli Feliatra; Mardalisa Mardalisa; Ummi Mardhiah Batubara; Iesje Lukystiowati; Pipin Kurnia; Tengku Muhammad Ghazali
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 3 No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.896 KB)

Abstract

Kegiatan pengabdian ini merupakan salah satu wahana untuk meningkatkan perekonomian rakyat yang dilakukan oleh istri nelayan. Pelatihan diberikan kepada dua kelompok usaha nelayan Desa Teluk Rhu dalam mengolah ikan menjadi produk yang memiliki nilai jual tinggi berupa nugget, bakso, kerupuk dan stik ikan. Kegiatan pengabdian ini meliputi tiga tahapan inti berupa ceramah terkait literasi digital dan inovasi produk olahan ikan, diskusi dan pengisian kuisioner, serta praktek pembuatan produk diversifikasi. Hasil observasi menunjukkan bahwa kelompok usaha nelayan Desa Teluk Rhu memiliki potensi dalam memproduksi bahan makanan berbahan dasar ikan dikarenakan tingginya ketersediaan bahan baku. Hasil pelatihan dari 20 peserta menyatakan bahwa kegiatan ini sangat bermanfaat dan berkeinginan untuk mengaplikasikan ilmu yang mereka dapatnya. Produk yang paling disukai adalah bakso dan nugget ikan dikarenakan prosesnya yang mudah dan rasanya yang enak. Kedepannya masyarakat diharapkan mampu untuk memulai usaha produk olahan ikan untuk meningkatkan pendapatan rumah tangga
Co-Authors Batubara, Ummi Mardhiah Edfan Darlis Feliatra Iesje Lukystiowati Julita Julita Kurnia Rahmadani M. Rasuli Mardalisa, Mardalisa Meilda Wiguna Mudrika Alamsyah Nasrizal Nasrizal Oetari Afrilia Ulfa Putri Arai Restu Agusti Susilatri Susilatri Tengku Muhammad Ghazali