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Dampak Penerapan Standar Akuntansi Pemerintah, Kualitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabiltas Kinerja Instansi Pemerintah Daerah Gerry Hamdani Putra; Muhammad Rivandi; Dewi Zulvia
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1899

The aim of this research is to provide empirical evidence regarding the impact of implementing government accounting standards and internal control systems on the accountability of local government agencies. The population in this study was taken from the Regional Civil Service Agency (BKD) of Padang. The sampling technique that researchers used was Porposive Sampling with a sample size of 40 respondents and the testing tool used was multiple linear regression analysis. The results of this research prove that there is an impact of implementing government accounting standards, the quality of financial reports and internal control systems on the accountability of the performance of local government agencies Keyword: implementing government accounting standards, quality of financial reports, internal control systems, accountability of local government agencies

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Pada 19 Kabupaten/Kota Provinsi Sumatera Barat Tahun 2018-2021 Nadia Febrianty; Gerry Hamdani Putra
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.154

To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance. This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.

Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Dagang Di Kota Padang Mayang Dewinda Putri; Gerry Hamdani Putra
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.187

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

Peran Perangkat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa : (Desa Bidar Alam Kecamatan Sangir Jujuan Kabupaten Solok Selatan) Gerry Hamdani Putra; Frengki Iksa Novendri
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1759

The purpose of this study is to examine the effect of the role of village apparatus and community participation on accountability of village fund management (Nagari Bidar Alam, Sangir Sangir Jujuan District, South Solok Regency). This type of study uses quantitative methods, data collection through the distribution of questionnaires to 40 respondents The sampling technique used is the Saturated Sampling Technique, which is a sampling technique when all members of the population are used as samples, using instrument test testing, (validity test and reliability test), classical assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and test hypothetical with the help of SPSS application. The results of the study show that the role of village apparatus has a positive and significant effect on the accountability of village fund management, and community participation has a positive and significant effect on the accountability of village fund management.

PENGARUH UKURAN PERUSAHAAN DAN KONSENTRASI PASAR TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Firsti Zakia Indri; Gerry Hamdani Putra
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2022): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v2i2.242

The purpose of this study was to analyze the effect of firm size and market concentration on the quality of the company's financial statements. The samples taken in this study were 14 companies in the consumer goods sector listed on the Indonesian stock exchange. The sampling technique used was the purposive sampling method where the sampling was based on certain criteria. Using multiple linear regression analysis technique, the results of the study show that company size and market concentration have a positive and significant effect on the quality of the company's financial statements. The magnitude of the coefficient of determination for the variables of firm size and market concentration is 34.8% and the remaining 65.2% is explained by other variables.

Analisis Pendapatan Asli Daerah Dan Dana Alokasi Khusus Dalam Kaitannya Dengan Kemandirian Pengelolaan Keuangan Provinsi Sumatera Barat Hamdani Putra, Gerry; Muhammad Rivandi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2213

This research aims to re-examine previous research between independent variables, namely regional original income and special allocation funds on financial independence. The object of this research is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province 2020-2022. The population in this research is the report on the realization of the revenue budget, regional expenditure and regional income of the Regional Government of West Sumatra Province. The type of data in this research uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. The sample used in this research is the realization report of the APBD (Regional Income and Expenditure Budget) of the Regency/City Government of West Sumatra Province which has been audited by BPS with a total of 19 samples. The results of this research indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, the General Allocation Fund has a negative effect on regional financial independence.

Perhitungan HPP Secara Praktis dan Akurat dengan Excel: Solusi Bagi Pengusaha Dapur Tahu Rivandi, Muhammad; Ananda, Febryandhie; Meirina, Elsa; Umar, Desyani; Putra, Gerry Hamdani
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 2 (2025): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i2.588

Calculating the Cost of Goods Production (COGS) is an important aspect in managing a business, especially for entrepreneurs in the culinary sector, such as tofu kitchen entrepreneurs. Accurate and practical COGS will determine success in determining selling prices and maximizing profits. In this dedication, practical and accurate HPP calculation solutions using Microsoft Excel are discussed. Using Excel as a tool allows entrepreneurs to manage data on raw materials, labor costs and overhead costs in a more structured manner. By applying customized formulas and Excel features, kitchen entrepreneurs can calculate COGS quickly, minimize calculation errors, and produce transparent reports. The implementation method is by providing presentation material to Tofu Factory employees. This solution is expected to provide time efficiency and increase profitability for tofu kitchen entrepreneurs in facing the challenges of market competition. The results obtained provide useful knowledge for tofu factory owners and employees who can understand the application of using Excel in determining HPP practically and simply.

PENGARUH INFLASI DAN SUKU BUNGA TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA PERIODE 2013-2021 Putra, Gerry Hamdani; Wahyuni, Isni
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 2 No. 4 (2021): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Indeks Harga Saham Gabungan atau biasa disingkat IHSG adalah indeks yang mengukur kinerja harga seluruh saham yang tercatat di papan utama dan papan pengembangan Bursa Efek Indonesia. Penelitian ini bertujuan untuk menguji pengaruh inflasi dan suku bunga terhadap IHSG. Sampel dalam penelitian ini adalah Indeks Harga Saham Gabungan di Bursa Efek Indonesia periode 31 Januari 2013 sampai dengan 31 Desember 2021. Sehingga dapat disimpulkan bahwa jumlah data dalam penelitian ini adalah N = 12 bulan x 9 tahun = 108 data penelitian yang dipilih dengan menggunakan metode purposive sampling. . Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan pengujian hipotesis, inflasi berpengaruh positif dan signifikan terhadap IHSG, sedangkan suku bunga berpengaruh negatif terhadap IHSG.

PENGARUH UKURAN PERUSAHAAN DAN KONSENTRASI PASAR TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Firsti Zakia Indri; Gerry Hamdani Putra
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2022): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v2i2.242

The purpose of this study was to analyze the effect of firm size and market concentration on the quality of the company's financial statements. The samples taken in this study were 14 companies in the consumer goods sector listed on the Indonesian stock exchange. The sampling technique used was the purposive sampling method where the sampling was based on certain criteria. Using multiple linear regression analysis technique, the results of the study show that company size and market concentration have a positive and significant effect on the quality of the company's financial statements. The magnitude of the coefficient of determination for the variables of firm size and market concentration is 34.8% and the remaining 65.2% is explained by other variables.

The Influence of Intellectual Capital Disclosure and Profitability on Value Company Putra, Gerry Hamdani; Marlina, Marlina
El-Barka Journal of Islamic Economics and Business Vol. 4 No. 2 (2021)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v4i2.3309

The Company's value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2016 ”“ 2020. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Firm value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets.

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