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All Journal Journal of Economics, Business, & Accountancy Ventura Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan SULUH: Jurnal Abdimas Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Pengabdian Kompetitif
satria tri nanda, satria tri
Akuntansi, Universitas Lancang Kuning, Pekanbaru, Indonesia.
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Library & Information Science Social Sciences Other

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PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU Nanda, Satria Tri
Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.416 KB) | DOI: 10.22216/jbe.v3i2.2891

Abstract

This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvementt, planning and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.
Pemetaan Potensi Desa dalam Rangka Pengembangan Unit Usaha BumDes Tamer Mandiri Neneng Salmiah; Satria Tri Nanda; Intan Adino
SULUH: Jurnal Abdimas Vol 1 No 2 (2020): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i2.1050

Abstract

The community service program aims to provide knowledge to the village government and village community about the potential of Tanah Merah Village and assistance in mapping the potential of the village. With this service activity, it is expected that the knowledge of the village government and the village community about the potential of the village owned will increase so that the results of the village discussion will be decided upon which business units will be formed to develop the Tamer Mandiri BUMDes business unit. The method used in this activity is to conduct pre-test, counseling, simulation, question and answer, post test, and evaluation. The results of the community service activities are as expected, namely an increase in knowledge of village potential mapping and an understanding that each village must have the potential to be developed into the BUMDes Tamer Mandiri business unit.
PEMETAAN SEKTOR EKONOMI UNGGULAN DAERAH DALAM RANGKA PEMASARAN PELUANG INVESTASI DI KABUPATEN INDRAGIRI HULU PROVINSI RIAU afred suci; satria tri nanda
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.898

Abstract

Abstract: Opening investment opportunity, either domestic or overseas, becomes one of strategy to empowering whole local assets and resources available. Investment needs to be carefully planned according to its local potention so that it can be focusly implemented to create a high competitive power. This study aims to identify the potential economy sector to invest on economic leading sector in Indragiri Hulu regency. Research datas are secondary that consist of Gross Domestic Product, economic growth and sectoral economic contribution, and then processed and interpreted by using Location Quotion, Shift Share Analysis and Klassen Typology. Study reveals that all sectors in Indragiri Hulu regency have chance to be the target of investment marketing strategy. Eventhough, not all of them are leading sectors, deficit sectors, however, also have chance to be the potential investment target to supply the unmet local and regional needs. Leading economic sectors are agriculture; water supply, garbage, waste and recycling management; construction; trade and retail; transportation and warehousing; accomodation and culinary; real estate/property; education; health and social activity, and; other services.Keywords: Leading Local Economic Sector Investment
PERTUMBUHAN PERBANKAN SYARIAH : PENGUJIAN FAKTOR PENENTU elda oktavianti; satria tri nanda
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 1 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i1.2270

Abstract

Faktor yang mempengaruhi pertumbuhan perbankan syariah dalam penelitian ini antara lain CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI. Pertumbuhan perbankan syariah yang dimaksud dalam penelitian ini adalah pertumbuhan yang diukur dari total aset bank syariah. CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI menjadi penting untuk perbankan syariah, karena hal ini akan menentukan tingkat pertumbuhan perbankan syariah. Penelitian ini bertujuan untuk melihat pengaruh CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI terhadap pertumbuhan perbankan syariah. Pengambilan sampel penelitian ini menggunakan teknik purposive sampling dengan 11 sampel dengan rentang 5 tahun. Data dikumpulkan melalui rasio keuangan, data inflasi, data PDB dan data suku bunga BI. Data dianalisis dengan menggunakan uji regresi berganda melalui regresi data panel dengan uji parsial dan uji simultan yang dibantu oleh program eviews 7. Berdasarkan hasil analisis diketahui bahwa terdapat pengaruh pertumbuhan perbankan syariah apabila ditinjau dari CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI dengan sig. 0,000 dan sumbangsih (proporsi varians) variable CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI terhadap pertumbuhan perbankan syariah sebesar 80,44% dan 19,56% dipengaruhi oleh variabel lain. Dari hasil penelitian diperoleh sebagai parsial bahwa keenam variabel t (-0,693884, 1,019184, -4,061427, 2,863433, -2,086065 dan -4,114148). Disimpulkan bahwa variabel CAR dan NPF tidak berpengaruh terhadap pertumbuhan perbankan syariah. Sedangkan inflasi dan PDB memiliki pengaruh terhadap pertumbuhan perbankan syariah namun, tidak sesuai dengan hipotesis.
FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS satria tri nanda; neneng salmiah; dina mulyana
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 2 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i2.2678

Abstract

Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring (ineffective monitoring); Rationalization which is proxied by change in auditor; Competence which is proxied by the change of company directors; and Arrogance which is proxied by the number of CEO images that appear (number of CEO's picture), detects fraudulent financial statements measured using the Altman Z Score. The sample used in this study were 24 pharmaceutical sub-sector manufacturing companies registered on the Indonesia Stock Exchange during the period 2015 until 2017. The type of data used is secondary data obtained from annual reports and company financial statements for the 2015-2017 period. The analysis of the data used is multiple regression using the SPSS version 16. This study found that financial stability and ineffective monitoring influence fraudulent financial statements. Whereas auditor turnover, change of directors and the number of CEO photos that appear do not affect fraudulent financial statements.
PENGARUH PENDAPATAN PREMI, HASIL UNDERWRITING, HASIL INVESTASI DAN RISK BASED CAPITAL TERHADAP LABA PERUSAHAAN ASURANSI UMUM SYARIAH nurul hidayati nasution; satria tri nanda
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 1 (2020)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v17i1.3401

Abstract

This study was conducted to test the effect of premium income, underwriting results, investment income and risk based capital on general syariah insurance companies’ profit. The method applied in this study was quantitative method. The population included the insurance companies registered at Otoritas Jasa Keuangan ( OJK) in 2011-2015. The samples of this study were 1 syariah insurance companies and 14 unit syariah Insurance companies selected using purposive sampling technique. The types of data used on this study was secondary data. The method of data collection applied was documentation method and panel data regression using a computer program Eviews 7.0. The results of the analysis showed that: (1) premium income had significant positive effect on insurance profit, (2) underwriting results had significant negative effect on insurance profit, (3) inverstment income had negative significant effect on insurance profit, (4) risk based capital had positive significant effect on insurance profit.
E EARNING MANAGEMENT: THE EFFECT OF MANAGEMENT OVERCONFIDENCE AND CORPORATE GOVERNANCE Satria Tri Nanda; Raisya Zenita; Neneng Salimiah; Intan Adino
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 19 No. 1 (2022)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v19i1.7588

Abstract

Many studies have discussed the determinants of earning management. However, most of these studies discuss external factors of management such as audit quality and quality of disclosure and as a determinant of earning management. Study that tries to examine the intrinsic factors such as managerial overconfidence effect on earning management has not been widely conducted, especially in companies listed on IDX, Indonesia. This study aims to examine the effect of managerial overconfidence on earning management in companies listed on IDX. Furthermore, this study also aims to determine the moderating effect of corporate governance mechanisms on the relationship between managerial overconfidence. By using data analysis with the SEMPLS technique, the present study has succeeded to prove that managerial overconfidence affect earning management. Furthermore, this study also successfully provide evidence that corporate governance mechanisms such as independent audit committees and audit committee activities moderate the relationship between managerial overconfidence and earning management.
IPTEKS PENCATATAN KEUANGAN SEBAGAI ALAT PERENCANAAN DAN EVALUASI KINERJA PADA UMKM KELURAHAN SIMPANG TIGA PEKANBARU Neneng Salmiah; Satria Tri Nanda
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2017): Dinamisia : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8919.958 KB) | DOI: 10.31849/dinamisia.v1i1.413

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan pencatatan keuangan dan penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) Kelurahan Simpang Tiga Pekanbaru agar mampu melakukan pencatatan keuangan dan menyusun laporan keuangan sebagai alat perencanaan dan evaluasi kinerja usaha. Khalayak sasaran strategis dalam kegiatan ini adalah pelaku UMKM binaan Usaha Peningkatan Pendapatan Keluarga (UP2K) PKK Kelurahan Simpang Tiga Pekanbaru. Dimana pelaku UMKM tidak membuat pencatatan keuangan dan laporan keuangan yang seharusnya dilaporkan kepada UP2K. Metode yang digunakan dalam kegiatan ini adalah metode penyuluhan pencatatan keuangan dan simulasi kepada anggota UP2K PKK yang menjadi pelaku UMKM yang telah memiliki 9 kelompok dimana masing-masing kelompok terdiri dari 5 anggota yang memiliki usaha. Adapun materi yang diberikan selama pelatihan meliputi pentingnya pencatatan keuangan dalam usaha, membuat pencatatan keuangan untuk suatu usaha, dan penyusunan laporan keuangan. Untuk mengukur tingkat keberhasilan kegiatan yang telah dilakukan, maka akan dilakukan pre dan post test. Pada kegiatan pelatihan ini, pelaku UMKM yang ada di Kelurahan Simpang Tiga akan dilibatkan secara kolaboratif dari awal sampai akhir kegiatan. Hasil dari pengabdian ini adalah pelaku UMKM yang tergabung dalam UP2K PKK Kelurahan Simpang Tiga yang tadinya belum bisa membuat pencatatan keuangan, setelah mengikuti kegiatan pengabdian kepada masyarakat, sebagian besar pelaku UMKM binaan UP2K Kelurahan Simpang Tiga sudah bisa membuat pencatatan keuangan yang dipakai sebagai alat perencanaan dan evaluasi kinerja usaha serta dapat digunakan untuk pengajuan pinjaman ke bank (bankable).
IPTEK PENCATATAN DAN PELAPORAN KEUANGAN UNIT USAHA BUMDes DI KABUPATEN KAMPAR Neneng - Salmiah; Satria Tri Nanda, Intan Adino
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 2 No 2 (2020): Edisi November
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.193 KB) | DOI: 10.31092/kuat.v2i2.829

Abstract

This community service program aims to increase the knowledge and capabilities of BUMDes Business Unit Managers in Kampar Regency, especially in Kampar Kiri Tengah District in making financial records and reporting so that they can be used to assess business performance and as a BUMDes responsibility for annual village accountability meetings. The method used in this activity is counseling and training methods by providing knowledge about the recording and financial reporting of BUMDes Business Units according to the type of business unit. The activity was continued by providing a simulation of recording and compiling financial reports in accordance with the BUMDes business unit. To measure the success rate of the activities carried out, pre and post tests will be carried out. In this training activity, the manager of the Kampar Regency BUMDes Business Unit will be involved collaboratively from the beginning to the end of the activity. Output targets are to increase knowledge and financial recording and reporting capabilities and scientific articles that will be published at the national level. The results of this community service can be seen from the answers pre and post test relating to the type of business, accounting cycle, type of financial statements, financial accounting standards and recording with special journals where there is a decrease in the answers of most of the participants answering not knowing and after being given counseling and technical guidance, the answers do not know on average to be 0%. This shows that there is an increase in knowledge of recording and financial reporting for the managers of BUMDes business units.
Pelatihan SAK EMKM bagi Guru Program Keahlian Akuntansi Smk Negeri 6 Pekanbaru Neneng Salmiah; Satria Tri Nanda; Intan Adino
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 3 No 2 (2021): Edisi November
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.91 KB) | DOI: 10.31092/kuat.v3i2.1233

Abstract

Program pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman Standar Akuntansi Keuangan Entitas  Mikro, Kecil, Menengah (SAK EMKM) bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru yang nantinya akan ditransfer kepada siswa sehingga dapat meningkatkan kompetensi lulusan untuk meraih prospek atau peluang kerja di Bidang Akuntansi. PKM ini dilakukan melalui ceramah tentang pengetahuan SAK EMKM dimana merupakan standar untuk menyusun laporan keuangan bagi perusahaan berskala mikro, kecil, menengah. Indikator keberhasilan PKM ini dapat dilihat dari hasil evaluasi pre dan post test serta persentase kehadiran peserta. Jumlah peserta yang mengikuti pelaksanaan kegiatan PKM ini adalah 10 orang Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru. Kegiatan ini dilaksanakan secara online.   Hasil yang dicapai dari kegiatan PKM ini diperoleh dengan membandingkan hasil test setelah dengan sebelum pemberian materi tentang SAK EMKM dimana secara keseluruhan ada peningkatan jawaban yang benar, artinya ada peningkatan pemahaman SAK EMKM bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru.
Co-Authors Adino, Intan afred suci, afred aljufri aljufri, aljufri dina mulyana elda oktavianti faizah kamilah, faizah Fauzi, Abu Amar Fithrie, Souvya Ika Berty Apriliyani Intan Adino Intan Adino Lucky Lhaura Van FC, Lucky Lhaura Masirun Muhammad Rasyid Abdillah Neneng Salimiah Neneng Salmiah, Neneng nurul hidayati nasution prama widayat, prama Raisya Zenita Reni Farwitawati, Reni Rita Anugerah Rizqa Anita Sari, G.Yulia Novita Silalahi, Barito Grinca Pahala Sri Maryanti Syafruddin, Afiqah Zenita, Raisya