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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN JASA AUDIT AKUNTAN PUBLIK PADA KOPERASI DI KABUPATEN SIAK Wahyudi Wahab; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze and examine the influence of business volume, liquidityratio, gearing ratio and audit cost to public accountant audit requests oncooperatives in Siak Regency. The population in this study are all cooperativebusiness entities in Siak Regency until 2015. The sample is 71 cooperativesselected based on purposive sampling method. The type of data used is quantitativedata using a secondary source. Data analysis technique used in this research islogistic regression analysis. The results showed that the variable volume of thebusiness influence on the demand for audit services public accountant. While theratio of liquidity ratio, gearing ratio and audit cost does not affect the demand ofaudit services public accountant.

THE EFFECT OF COMPANY CHARACTERISTICS, AUDIT QUALITY, AND TAX PLANNING ON BOOK TAX DIFFERENCES (BTD) AND IMPACT ON PERSISTENCY OF PROFIT Fadhril Rahmi Yulianto; Emrinaldi Nur DP; Andreas Andreas
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and analyze the effect of company characteristics, auditquality, and tax planning on book tax differences (BTD) and their impact on earningspersistence. The population in this study are companies listed on the IndonesiaStock Exchange (IDX) in the 2014-2016 period. While the samples chosen wereforeign investment companies (PMA). The sampling technique used purposivesampling method, the researcher determined as many as 28 companies with a totalobservation of 84 samples. Data analysis was performed with multiple linearregression models and independent sample t test with the help of SPSS version21.0 software. The results of the study show that profitability and tax planning affectbook tax differences (BTD). While leverage, liquidity, and audit quality do not affectbook tax differences (BTD). Furthermore, for the second model, the results obtainedthat permanent differences affect the persistence of earnings. However, fortemporary differences does not affect the persistence of earnings. From the resultsof the independent sample t test showed that in the first model the percentage of theinfluence of the independent variable on the dependent variable was 83.4%.Whereas in the second model, the percentage effect of variables on the dependentvariable is 12.1%.

THE EFFECT OF EXPERIENCE AUDIT, AUDITOR’S PROFESSIONALISM AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT WITH TASK COMPLEXITY AS MODERATION (STUDY ON BPK RI RIAU PROVINCE REPRESENTATIVE) Miftarahma Miftarahma; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of this study is to investigate the effect of Experience Audit, Auditor’sProfessionalism and obedience pressure on audit judgment with task complexity asmoderation. The population are auditors on BPK RI Riau Province Representative.Total sampling was used as sampling method, it was obtained 54 auditors assamples. Statical method used to test research hypothesis is using moderatedregression analysis (MRA). The result showed experience audit did not effect onaudit judgment, while auditor’s professionalism have effect on audit judgment andobedience pressure have effect on audit judgment, also found that task complexitydoes not moderates the effect of experience audit on audit judgment, while taskcomplexity moderates the effect of Auditor’s Professionalism on audit judgment andtask complexity moderates the effect of Obedience Pressure on Audit Judgment.

PENGARUH KOMITMEN MANAJEMEN, TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN DAN GAYA KEPEMIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN DENGAN AKUNTABILITAS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kampar) Fatima Elana; Andreas Andreas; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of management commitment, external pressure,environmental uncertainty and leadership style on the implementation of financialreporting transparency with accountability as a moderating variable. This research is aquantitative research. The population in this study were 25 Regional ApparatusOrganizations (OPD) in Kampar Regency. The sample in this study used the conveniencesampling method. The type of data used in this study is primary data. Data collectiontechniques using a questionnaire consisting of 3 respondents so that a total of 75questionnaires were distributed. The analytical method used is Multiple RegressionAnalysis using the SPSS version 25.00 program. The statistical results in this study showthat the variables of management commitment, external pressure, environmentaluncertainty, leadership style on the implementation of financial reporting transparencyhave an effect and the accountability variable moderates the independent variables on theimplementation of reporting transparency. finance . Keywords: Management Commitment, External Pressure, Environmental Uncertainty,Leadership Style, Financial Reporting Transparency and Accountability.

Pembuatan Dan Karakterisasi Papan Blok Berbasis Komposit Ampas Tebu Andreas Andreas; Indra Mawardi; Nurdin Nurdin
Jurnal Mesin Sains Terapan Vol 8, No 1 (2024): JURNAL MESIN SAINS TERAPAN
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jmst.v8i1.5070

Seiring bertambahnya penduduk maka berdampak terhadap peningkatan industri perkayuan di Indonesia, ketersedian kayu dihutan baik jumlah maupun kualitas semakin terbatas.Hal ini berpengaruh terhadap industri papan partikel yang semakin sulit mendapatkan kayu yang solid dan berkualitas. Metode penelitian ini diawali dengan mengumpulkan ampas tebu dan dibentuk menjadi partikel dengan mesh 20 dan 40. Fraksi penyusun papan partikel AT:PS yaitu 70:30, 60:40, 50:50. Hasil Penelitian ini menunjukkan bahwa nilai keteguhan rekat, kekuatan lentur dan densitas sudah memenuhi standar mutu SNI 03-2105-2006 adalah variasi BP1 yaitu fraksi 30% ampas tebu dengan mesh 40 dan 70% styrofoam tetapi daya serap air pada variasi BP1 tidak memenuhi standar SNI 03-2105-2006. Keywords: Ampas tebu, polysterene, papan partikel.

PELAKSANAAN IBADAH LIVE STREAMING DI MASA PANDEMI COVID 19 DAN PENGARUHNYA TERHADAP KESETIAAN BERIBADAH JEMAAT DI IBADAH UMUM GEREJA POUK KEMANG PRATAMA, BEKASI Handri Geradus; Andreas Andreas
Coram Mundo: Jurnal Teologi dan Pendidikan Agama Kristen Vol. 3 No. 2 (2021): Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen
Publisher : Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/corammundo.v3i2.76

Di masa Pandemi setelah pemerintah mengumumkan PSBB semua sektor kegiatan dibatasi secara ketat, tidak hanya kantor-kantor, rumah makan dan toko yang tutup, namun juga tempat ibadah, terutama gereja. Semua umat Kristen di Indonesia mengikuti peraturan itu dengan beribadah di rumah saja ataupun melalui Daring. Gereja-gereja tampak lengang, bahkan sepi pada hari Minggu, hari untuk beribadah bagi umat Kristiani. Apalagi ketika itu sudah memasuki Tri Hari Suci yang mengenang kesengsaraan Tuhan Yesus yang didera, disalibkan dan wafat di kayu salib, sebelum akhirnya dipercaya bangkit dan dirayakan pada hari Paskah. Pada masa pandemi, sebagian gereja memang masih ada yang tetap dibuka untuk para jemaatnya terutama gereja yang anggota jemaat tidak lebih dari 30-40 orang, dengan protokol yang sangat ketat, yaitu sebelum memasuki gereja di cek suhu tubuh, kemudian mencuci tangan dengan sabun dan handsanitizer, harus memakai masker, tidak bersalam-salaman, duduk berjarak kurang lebih 1 sampai 1.5 meter, dan ibadah dipersingkat hanya satu jam dan paling lama satu setengah jam yang biasanya beribadah selama dua jam. Pada Pandemi di gereja POUK melaksanakan ibadah memanfaatkan kecanggihan teknologi yaitu ibadah secara daring yaitu dengan Live Streaming. Disinilah akan kelihatan apakah jemaat masih memiliki kesetiaan kepada Tuhan ketika ibadah dilaksanakan secara daring atau Live Streaming atau sebaliknya semakin jauh dari Tuhan.

PENGARUH INOVASI STRATEGI PEMASARAN TERHADAP KEPUASAN PELANGGAN: STUDI KASUS PADA UMKM KOPI JAGO Andreas Andreas; Sri Herlina Aprilyana; Keshya Amanda Putri; Miftahul Ulum; Timotius Bulu
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.1030

This study aims to analyze the influence of marketing strategy innovation on customer satisfaction at the MSME "Kopi Jago." Amid increasingly intense business competition, marketing innovation has become a key factor in maintaining and enhancing customer loyalty. This research employs a quantitative method with data collected through questionnaires distributed to 50 respondents. The data analysis techniques used include validity testing, reliability testing, simple linear regression analysis, t-test, and coefficient of determination (R²) test, assisted by SPSS 25. The results indicate that marketing strategy innovation has a positive and significant effect on customer satisfaction, with a regression coefficient of 0.778, indicating a strong positive relationship.. The significance value of 0.000 < 0.05 and the R² value of 0.405 indicate that marketing strategy innovation explains 40.5% of the variation in customer satisfaction. indicating that effective marketing innovations enhance customer satisfaction at Kopi Jago

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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