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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MENEMPUH PENDIDIKAN PADA PROGRAM STUDI AKUNTANSI POLITEKNIK CALTEX RIAU Zifi, Meliza Putriyanti; Yuliantoro, Heri Ribut
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research to analyze the factors that influence the decision of the student to study at accounting major in Polytechnic of Caltex Riau. The sample of this reserach are 75 respondents that consist from 60 accounting student 2014 Generation and 15 accounting student 2013 Generation. The data were collected by using questionnaires. The validity of data was tested by implementing construct validity. From the computation result, items from process, cost, social economic background, motivation, facility, reference, location, promotion, reputation, alumnus, product, and character of Polytechnic study was valid. The reability of data was tested by implementing the Cronbach Alpha. The test of hypothesis will used multiple linier regression. The result of the research show that motivation student is the most significant factor influence the decision of student to study at accounting major in Polytechnic of Caltex Riau. This indication that subject of motivation necessary to make decision to study in Polytechnic of Caltex Riau. Keywords: Student Decision, Education, Process, Cost, Social Economic Background, Motivation, Facility, Reference, Location, Promotion, Reputation, Alumnus, Product, and Character Polytechnic.

LEBIH PENTING MANA SUSTAINABILITY REPORT ATAU LABA BAGI PERUSAHAAN PERKEBUNAN? Rangkuti, Hamdani Arifulsyah; Yuliantoro, Heri Ribut; Yefni, Yefni
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10021

Abstrak: Lebih Penting Mana Sustainability Report atau Laba bagi Perusahaan Perkebunan? Penelitian ini berusaha untuk menemukan penjelasan lebih rinci mengenai determinasi sustainability report bagi kinerja keuangan perusahaan perkebunan. Metode yang digunakan adalah regresi linear berganda pada14 perusahaan perkebunan yang listed di Bursa Efek Indonesia (BEI) dari tahun 2013 sampai 2017. Penelitian ini menemukan bahwa laba lebih berperan penting daripada sustainability report. Laporan ini sudah diwajibkan bagi perusahaan yang listed di BEI namun belum memiliki hukuman yang tegas bagi yang belum membuatnya. Oleh karena itu, regulator perlu menindak tegas pelaku yang yang tidak melampirkan laporan berkelanjutannya atau membuat laporan berkelanjutan itu hanya sekedarnya sajaÂ Abstract: Which is Important between SR or Profit for Plantation Corporations? This study seeks to find a more detailed explanation of the determination of sustainability reports for the financial performance of plantation companies. The method used is multiple linear regression on 14 plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. This study found that earnings play a more important role than sustainability reports. This report is required for companies listed on the IDX but hasnâ€™t strict penalties for those who have not made it. Therefore, regulators need to take firm action against actors who donâ€™t attach their sustainability report or make the sustainability report only modestly.

Analisis Strategis Pengelolaan Aset Daerah Berdasarkan Pernyataan Standar Akuntansi Pemerintah No. 7 Heri Yuliantoro; Hamdani Arifulsyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.3952

The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of accumulated depreciation of Rp. 1,138,992,230,087. As an improvement, a correction journal needs to be made to remove the accumulated depreciation.

WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM? Yefni Yefni; Sri Murniati; Meliza Putriyanti Zifi; Heri Ribut Yuliantoro
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9030

Abstrak: Apa Motivasi Wajib Pajak dalam Menggunakan Sistem Informasi E-Filing? Penelitian ini bertujuan untuk mengidentifikasi persepsi wajib pajak menggunakan e-filing dalam melaporkan Surat Pemberitahuan Tahunan (SPT) mereka. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) terhadap 100 orang wajib pajak pribadi yang terdaftar pada periode 2017 di Kantor Pelayanan Pajak Pekanbaru. Hasil penelitian ini menunjukkan bahwa para pembayar pajak berniat menggunakan e-filing jika sistem yang dirancang memberikan sejumlah kenyamanan bagi mereka. Oleh karena itu, Direktorat Jenderal Pajak harus gencar mempromosikan e-filing kepada wajib pajak. Abstract: What are the Motivation of Taxpayers in Using E-Filing Information System? This study aims to identify the perceptions of taxpayers using e-filing in reporting their annual tax returns. The method used is the Structural Equation Modeling (SEM) analysis on 100 personal taxpayers registered in the 2017 period at the Pekanbaru Tax Office. The results of this study indicate that taxpayers intend to use e-filing if the system designed provides them with a number of comforts. Therefore, the Directorate General of Taxes must aggressively promote e-filing to taxpayers.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MENEMPUH PENDIDIKAN PADA PROGRAM STUDI AKUNTANSI POLITEKNIK CALTEX RIAU Meliza Putriyanti Zifi; Heri Ribut Yuliantoro
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 2 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i2.117

Abstract: This research to analyze the factors that influence the decision of the student to study at accounting major in Polytechnic of Caltex Riau. The sample of this reserach are 75 respondents that consist from 60 accounting student 2014 Generation and 15 accounting student 2013 Generation. The data were collected by using questionnaires. The validity of data was tested by implementing construct validity. From the computation result, items from process, cost, social economic background, motivation, facility, reference, location, promotion, reputation, alumnus, product, and character of Polytechnic study was valid. The reability of data was tested by implementing the Cronbach Alpha. The test of hypothesis will used multiple linier regression. The result of the research show that motivation student is the most significant factor influence the decision of student to study at accounting major in Polytechnic of Caltex Riau. This indication that subject of motivation necessary to make decision to study in Polytechnic of Caltex Riau. Keywords: Student Decision, Education, Process, Cost, Social Economic Background, Motivation, Facility, Reference, Location, Promotion, Reputation, Alumnus, Product, and Character Polytechnic.

Implementasi Ekstraksi Fitur untuk Pengelompokan Dokumen Proposal Menggunakan Algoritma NaÃ¯ve Bayes Dini Nurmalasari; Heri Ribut Yuliantoro
Jurnal Komputer Terapan Vol. 8 No. 1 (2022): Jurnal Komputer Terapan
Publisher : Politeknik Caltex Riau

Text mining is the process of discovering new, previously unknown information from several text documents. Text mining can be applied to the fields of information extraction, topic tracking, document summarization, document categorization or grouping, concept linking or question answering systems. One thing that is often done in implementing text mining is information extraction. Information extraction aims to extract information from unstructured documents into structured data, with the aim of making it easier to analyze the data. In this study, feature extraction will be used to extract features from the Community Service document, using the Frequent Itemset Mining (FIM) algorithm. The features taken are PKM Title, Abstract, Year of Service, Location, and research topic. After obtaining the features, the service topics will be grouped using the Naive Bayes algorithm. The results of this study were tested using a confusion matrix, with an accuracy of 70%. Factors that affect the accuracy results include the amount of training data, the distribution of training data, and the optimization of the algorithm used

Penyusunan Laporan Keuangan Menggunakan MYOB Accounting Versi 18 Pada Toko Sepatu Heri Ribut Yuliantoro
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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In daily activities shoe shop is still doing the recording manually and simply. Therefore, the writer did the research on the preparation of financial reports by using MYOB Accounting version 18. The goal of this research was to see the process of accounting and financial reports that would be generated after the computerized financial statement preparation is applied to shoe shop. The research was arranged based on the beginning balance and transactions that happened for 6 months in July, August, September, October, November, and December 2014 in shoe shop. This research would help shoe shop in presenting the financial statements including balance sheet, income statements, and cash flow statement for the year of 2014. shoe shop can save their time and become precise in recording their operational activities. This research can help other people that have the same case as shoe shop to apply the system in their business. The results of this research are the 6 month financial reports in 2014 of shoe shop. Key words: accounting process, financial report, and MYOB Accounting ver 18

Analisis Peramalan Penjualan Jasa Freight Forwarding pada PT. Camar Cargo Logistics Annisa Putri Yudhita; Heri Ribut Yuliantoro; Tobi Arfan
Jurnal Akuntansi Keuangan dan Bisnis Vol 9 (2016): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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This research is intended to find out more about how to forecast and to find out how many is the total sales of freight forwarding service for export and import in PT. Camar Cargo Logistics. For this research, the author is using autoregretion and autocorrelation method. The results from this research are : (1) The sales forecast of freight forwarding service for export each semester from the period of 2016 until 2018 are $ 124.208, $ 123.098, $ 121.880, $ 120.544, $ 119.078, $ 117.471. (2) The sales forecast of freight forwarding service for import each semester from the period of 2016 until 2018 are $ 48.908, $ 46.853, $ 44.448, $ 41.634, $ 38.342, $ 34.490. (3) According to the calculation of MSE (Mean Squared Error) and MAE (Mean Absolute Error), autoregression and autocorrelation method are the best methods for sales forecasting if they are compared to single exponential smoothing method. The conclusion from this research is sales forecast from freight forwarding service for export and for import is decreasing each semester from the period of 2016 until 2018.

Perlakuan Akuntansi Terhadap Main Product dan By Product Serta Pengaruhnya Terhadap Laba Perusahaan (Studi Kasus Pada Pabrik Tahu dan Tempe Padang Tarok) Dwi Anisa Pranata; Yefni Yefni; Heri Ribut Yuliantoro
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 1 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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The purpose of this research for to find out how the accounting treatment of main product and by product and to find out whether the sale of byproducts increase or decrease the company's profit Pabrik Tahu dan Tempe Padang Tarok. The accounting treatment in Pabrik Tahu dan Tempe Padang Tarok could do with 4 methods are: sales of by products are treated as other income, revenue of the product is recognized as an additional from sales revenue of main product, sales of by products is treated as a reduction to cost of goods sold. At the company's factory Tofu and Tempe using the method proceeds by products are treated as a reduction to cost of production. While to do the calculation of the main products and by-products using the market value method or methods grades reversal. In this method the main products and by-products are calculated and compared to the total number of its units during 2015. In the calculation of the market value method above can be seen the product cost per unit for products out of Rp50.696/ bowl at the point cut off, and Rp53.461/ basin after the cut off, whereas for products or crackers out of product cost per unit of Rp24.244/ kg. Therefore, sales by product increase its profit amounted to Rp146.950.680 ((30.000-24.244) x 25.530)).

Analisis Pengaruh Tingkat Kesehatan Keuangan Terhadap Pendapatan Premi Pada Perusahaan Asuransi yang Terdaftar di BEI Tahun 2013-2017 Heri Ribut Yuliantoro; Yefni Yefni; Lovita Apreza
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 1 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kesehatan keuangan terhadap pendapatan premi pada perusahaan asuransi yang terdaftar di BEI tahun 2013-2017. Data yang digunakan adalah laporan keuangan perusahaan asuransi yang terdaftar di BEI tahun 2013-2017 yang diperoleh dari situs resmi BEI. Model analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kesehatan keuangan yang terdiri dari rasio RBC, Solvency Ratio, Underwriting Ratio, Net Premium Growth, Comission Expense Ratio dan Investment Yield Ratio tidak berpengaruh signifikan terhadap pendapatan premi, sedangkan Loss Ratio berpengaruh signifikan terhadap pendapatan premi pada perusahaan asuransi yang terdaftar di BEI tahun 2013-2017. Selanjutnya, penelitian ini juga menunjukkan nilai pengaruh RBC, Solvency Ratio, Underwriting Ratio, Loss Ratio, Comission Expense Ratio, Investment Yield Ratio dan Net Premium Growth sebesar terhadap pendapatan premi sebesar 77,8%. Kata kunci: tingkat kesehatan keuangan, RBC, Solvency Ratio, Underwriting Ratio, Loss Ratio, Comission Expense Ratio, Investment Yield Ratio, Net Premium Growth, pendapatan premi.

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