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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Jurnal Kimia Terapan Indonesia Jurnal Visual Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Unri Conference Series: Community Engagement MANAJEMEN PEKBIS Coram Mundo: Jurnal Teologi dan Pendidikan Agama Kristen Jurnal Mesin Sains Terapan

Andreas Andreas

Unknown Affiliation

Author-ID : 3003246

Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Peningkatan pendapatan asli desa melalui pembinaan revitalisasi BUMDes dan tata kelola dana desa Enni Savitri; Andreas Andreas; Volta Diyanto
Unri Conference Series: Community Engagement Vol 1 (2019): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.1.606-613

Village finances are strategic for both the village and the government in the district. the importance of the village finances is upheld by the provision of the bill for village number 6 of 2014. The conditions in the village actually indicate a financial pattern in the village done by village device. Starting from the planning stage must be organized with village people because in the performance and financial circumference of the village must be managed by transparent principles, accountable, passive participation also orderly and budgetary discipline. Service towards composing document planning for village development. Teaching planning on using the synopsis account to village officials includes exposure issues, budget postings and financial reports in APBDes. A buffer of BUMDes, Equal perception of village personnel, BUMDes regulation, Job Desk Managerial BUMDes. The targets are the village devices of the village treasurer. An application of coaching and wingman. The level of application for the program’s objectives was created BUMDes road map and reported financial funds in the village have used the Siskeudes system.

Degradation of Oil Palm Empty Fruit Bunch (OPEFB) in Super-Critical Organic Solvents Affecting the Chemicals Distribution of Bio-Oil Rakhman Sarwono; Saepulloh Saepulloh; Brayen Brayen; Andreas Andreas; Yeyen Maryani
Jurnal Kimia Terapan Indonesia Vol 19, No 2 (2017)
Publisher : Research Center for Chemistry - LIPI

Hydrothermal liquefaction (HTL) of oil palm empty fruit bunch (OPEFB) in different organic solvents (methanol, ethanol, acetone, toluene and hexane) to produce bio-oil were comparatively investigated. Experiments were carried out in an autoclave at different temperature of 300, 350 and 400 oC with a fixed solid/liquid ratio of 4 gram in 50 mL solvent, without catalysts and reaction time of 5 hours. The liquid products were analyzed using GCMS to determine the chemical composition. Result showed that the chemical compositions were greatly affected by the solvent types. Each solvent has a major component in bio-oil products. The major compounds resulted from methanol and ethanol solvent were ketones/others. The major compounds resulted from toluene and hexane solvents were organic acid, which favoured high temperature. Meanwhile, esters and organic acid were the major products from acetone solvents. Temperature operation resulted more variations in the chemical composition and the percentages of the bio-oil.

PENGARUH PROFESIONALISME, PENGALAMAN, DAN MOTIVASI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru, Padang, Dan Batam) Dahlan Azmi; Andreas Andreas; Silalahi Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This studied aims to analyze the influence of profesionalism, experience and motivation on audit quality. The objects of this research are all the auditor has worked at Kantor Akuntan Publik at Pekanbaru, Padang and Batam City. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is audit quality as dependent variables and profesionalism, experience and motivation as independent variables. The results of the study show that profesionalism has an influence affect on audit quality with a significance value of 0,010, experience has an influence affect on audit quality with significance value of 0,004 and motivation has an influence affect on audit quality with significance value of 0.000, The results of this study also show that the coefficient of Adjusted R Square is 79,4%. Each independent variable, giving a strong influence on the dependent variable, meaning that the independent variable can explain dependent variable well. While the rest is influenced by other variables not included in the regression model is not included in this study.Keywords: Audit Quality, Profesionalism, Experience, Motivation

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL RESTATEMENT (Studi Empiris Terhadap Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2017) Aulia Putri Ananda; Andreas Andreas; Volta Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of audit committee characteristics on financial restatements. Audit committee characteristics used in this studied are audit committee meeting, audit committee size, audit committee independence, and audit committee expertise. The population in this study is all companies listed on Indonesia Stock Exchange (IDX) in 2016-2017. Research sample is determined using a purposive sampling method. The data in this research is obtained by annual reports of 136 companies that have restated their financial restatements multiplied 2, resulting in a total of 272 samples. This study uses the Logistic Regression as a method of analysis. The results prove that audit committee meeting has an positive effect on financial restatements and audit committee independence has an negative effect. Meanwhile, audit committee size and audit committee competency has not effect on financial restatements.Keywords : Audit Committee Characterisitc, Corporate Governance, Financial Restatement

PENGARUH CAPITAL INTENSITY RATIO, SIZE, PROFITABILITAS DAN CAPITAL STRUCTURE TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Rofifah Ananda Yori; Andreas Andreas; Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to obtain empirical evidence about the effect of capital intensity ratio, size, profitability, and capital structure on Effective Tax Rate (ETR) in mining companies in Indonesia. Independent variables used in this study is capital intensity ratio, size, profitability and capital structure. Dependent variable used in this study is Effective Tax Rate (ETR), in observation from 2017- 2019. Study’s sampel was mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2019. Total sampels in this study are 11 companies that selected with purpossive sampling method. Data analysis methods used in this research using multiple regression analysis with significance level 5% with the help of software SPSS version of 24. The results of this study indicate that not all of independent variables effect on Effective Tax Rate (ETR), whereby capital intensity ratio and size has doesn’t effect on the Effective Tax Rate (ETR). Meanwhile profitability and capital structure has a impact on the Effective Tax Rate (ETR).Keyword: Effective Tax Rate (ETR), capital intensity ratio, size, profitabilitas, capital structure

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas dan Transportasi Sub Sektor Transportasi yang Terdaftar Pada Bursa Efek Indonesia Pada Tahun 2017-2019) Saputra Ilham; Andreas Andreas; Azhar A Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to test and analyze: 1) the effect of audit committee expertise on earnings management, 2) the effect of the audit committee size on earnings management, 3) the effect of the frequency of audit committee meetings on earnings management. The population used in this study is a transportation company listed on the Indonesia Stock Exchange in 2017-2019. Samples were determined using purposive sampling method and obtained samples from 33 companies. The type of data used in this study is secondary data. Data analysis is done by multiple regression analysis using SPSS program. This research uses 2 methods of calculating earnings management, namely accrual and riil. Accrued results of this study show that: 1) the expertise of the audit committee affects earnigs management (sig=0.001; sig≤0.05), 2) the size of the audit committee has no effect on earnings management (sig=0.385; sig≤0.05), 3) the frequency of audit committee meetings affecting earnings management (sig=0.046; sig≤0.05). In riil terms, the results of this study show that: 1) the expertise of the audit committee affects earnings management (sig=0.013; sig≤0.05), 2) the size of the audit committee affects earnings management (sig=0.004; sig≤0.05), 3) the frequency of audit committee meetings affects earning management (sig=0.034; sig≤0.05).Keywords: Expertise of the Audit Committee, Size of Audit Committee, Frequency of Audit Committee Meetings, Earnings Management.

PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Afrina Indah; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aims to learn about (1) the effects of time's budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the availability of elements and easier to obtain them). The number of samples in this study is 75 respondents of 25 KAP. Hypothetical testing was done using a double version of regency analysis using a statistic test used with SPSS 17. The results of this study indicate that time budget pressure has a significant impact on the quality of the audit at a rate of 0.001 significance, accountability has a significant impact on the quality of the audit at a depth of 0.001, and effectiveness has a significant effect on the quality of the audit at a degree of 0.001 in the public accounting office.Keywords: Audit Qualit, Time Budget Pressure, Accountability, Objectivity

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK Vinna Marthadilova; Vince Ratnawati; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the factors influencing the perception of taxpayers on tax evasion with taxation sanctions as a moderating variable. The endogenous variables in this study are the perception of taxpayers on tax evasion and tax morals, while the exogenous variables are tax fairness, tax knowledge, enforcement level, social exchange, and tax sanctions as moderating variable. The population of this study are corporate taxpayer in Pekanbaru. While the sample of this study is a corporate taxpayer registered in Directorate General of Taxes in Pekanbaru are 150 respondents. Data analysis of this study uses Structural Equation Model with warp PLS 5.0. The results showed that tax moral mediates the relationship between fairness to the perception of taxpayers on tax evasion as full mediation, and also tax moral mediates the relationship between the enforcement level to the perception of taxpayers on tax evasion as a partial mediation. However tax moral does not mediate the relationship between tax knowledge to the perception of taxpayers on tax evasion, and also tax moral does not mediate the relationship between social exchange to the perception of taxpayers on tax evasion. On the other hand, tax sanction moderates the relationship of tax moral to the perception of taxpayers on tax evasion

PENGARUH SKEPTISISME PROFESIONAL, KOMITMEN ORGANISASI, TEKANAN ANGGARAN WAKTU DAN KINERJA AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN EMOTIONAL SPIRITUAL QUOTIENT SEBAGAI VARIBEL MODERATING (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine the effect of professional skepticism, organizationalcommitment, time budget pressure and the performance auditor on dysfunctionalaudit behavior with emotional spiritual quotient as a moderating variable. The studywas conducted in Inspectorate of Riau Province.The population is around theinternal auditor in the Inspectorate of Riau province, amounting to 88 respondents.The sampling data of this study using census sampling technique in which allmembers of the population used as sampel. Data collection techniques in this studyis in the form of a questionnaire,while the data analysis technique used is multipleregression analysis and moderate regression analysis and processed with SPSSversion 21 for windows. Partial regression test (t test) showed that professionalskepticism, organizational commitment, time budget pressure has influence ondysfunctional audit behavior and the performance auditor hasn’t influence ondysfunctional audit behavior. Moderate regression analysis showed that professionalskepticism, organizational commitment, and time budget pressure on dysfunctionalaudit behavior moderated by emotional spiritual quotient has influence ondysfunctional audit behavior, except the performance auditor.

PENGARUH FAKTOR-FAKTOR EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Badan di Kota Pekanbaru) Sahri Romadan; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and analyze the effect of economic factors (taxcomplexity, probability detection, tax rate and audit tax) on tax payer compliance. Thepopulation of research is corporate tax payers in Pekanbaru City. There are 150samples, sampling technique is probability sampling, data collection technique withsurvey using a questionnaire. Types of research is quantitative descriptive, usingmultiple regression analysis and moderate regression analysis with satistical programassistance SPSS.17. The results of the reaserch were, The probability of detectionand tax rate affect tax payers compliance. the complexity of taxation and tax audit didnot affect tax payers compliance.

Co-Authors Afrina Indah Agnes Christy Anggrainy Agustin Basriani Aisyah Aisyah Aisyah Nur Alfiati Silfi Amaliah Atika Amir Hasan Andreana Lingga Assiddiqi Assiddiqi Aulia Putri Ananda Aulia Rahmi Azhar A Al Brayen Brayen Charlie Tambunan Christin Christin Dahlan Azmi Eka Hariyani Elfi Ilham Elfi Ilham Elfi Ilham EMRINALDI NUR DP Enni Savitri Ery Safrianti Fadhilah Risma Fadhril Rahmi Yulianto Fatima Elana Fitrianti Fatma Florentina Florentina Marta Delima BR. Sin Handri Geradus Hardi Hardi Ilham Elfi Indra Mawardi Jayanto Ginon Warjoyo Jessi Charina Sembiring Karlina Gita Oktavia Kasman Arifin Keshya Amanda Putri L Azhar Al Mamolla Randy Mariana Putri Miftahul Ulum Miftarahma Miftarahma Muhammad Alfian Putra Nasrizal Nasrizal Natariasari Riska Nelda Pratiwi Nurdin Nurdin Paulus Sem Rafika Ludmilla Rahmat Syahputra Tarigan Rahmatika Novia Rakhman Sarwono Ria Febriana Rio Safriadi Riri Trycia Indra Rofifah Ananda Yori Rudi Syaf Putra Rusli Rusli Saepulloh Saepulloh Sahri Romadan Saputra Ilham Sem Paulus Shelly Wijaya Wijaya Silalahi Paulus Sem Sri Herlina Aprilyana Supriono Supriono Susilatri Susilatri Timotius Bulu Vince Ratnawati Vinna Marthadilova Viny Christanti M Volta Diyanto Volta Volta Wahyudi Wahab Yeyen Maryani Yuristira Putri Zulbahridar Zulbahridar

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