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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) IJBE (Integrated Journal of Business and Economics) Jurnal Riset Akuntansi dan Keuangan Asian Journal of Aquatic Sciences Jurnal Akuntansi Keuangan dan Bisnis PEKBIS
Pipin Kurnia
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PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN, EFEKTIVITAS USAHA, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2015) Aisyah Maulyantini; Novita Indrawati; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set of Dividend Policy. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013, 2014, 2015. Sampling method used is purposive sampling method. Based on the criteria, the sample in this study amounted to 23 companies with the year of observation 2013-2015 so that the overall sample amounted to 69. Types of data used in this study is quantitative data. The data source of this research is secondary data, in the form of financial statements Analysis of data using multiple linear regression. The results showed: partially profitability, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy. Meanwhile, managerial ownership has no significant effect on dividend policy, simultaneously shows that profitability, managerial ownership, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy.Keywords : profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set, Dividend Policy
PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN, DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN DAERAH (Studi Pada Pemerintah Kota Dumai) Muhammad Alqodri; Desmiyawati -; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine at the effect of Financial Accountability, Control of Financial and Presentation of Financial Statements on Local Financial Management at the regional work units in the city of Dumai. Research carried out on 33 working units are located in city of Dumai 2014.Sampel that serve as the respondent proposive taken using the sampling method. Each population represented 2 respondents the head SKPD and technical head of the finance department. Questionnaires were distributed to 66 respondents, and successfully recovered the complete answer is obtained from 44 respondents. Data were collected from 44 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variables of financial accountability and presentation of financial statements affect the financial management, while control variables did not affect the financial management. While testing and simultaneously discovered that the variables of financial accountability, financial control, and presentation of financial statements affect the financial management area.Keywords: Accountability, Control, Report, and Financial Management.
ANALISIS FAKTOR YANG MEMPENGARUHI PERPINDAHAN KAP DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012) Walmi Sholihat; Raja Adri Satriawan; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Auditor switching is a change of public accountant who performedby a company.Auditor changes can occur due to government regulations (mandatory)and wishes the company itself (voluntary ).This study aims to determine the factors thataffecting companies in Indonesia do auditor changes. Variables used in this study is the size of public accountant, turnover management, audit opinion, and share growth. The data used in this study is the financial statement of manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2010-2012. Methods of data collection usingpurposivejudgment sampling. Total sample is as much as 25 companies. The results showed that the variables that significantly affectauditor changes is aturnover management. While other variables such as the size of public accountant, audit opinion, and share growth significantly influence the auditor changes.Keywords: auditor changes, turnover management
PENGARUH KOMITMEN, KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang dan Batam) Yusuf Yan AS; Zulbahridar Zulbahridar; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examine the effect of organization commitment, professional commitment, task complexity and locus of control to job satisfaction auditor. Respondents in this study are auditors who worked public accounting firm at Pekanbaru, Padang and Batam. Population is auditor working at Public Accounting Firm at Pekanbaru, Padang, and Batam. The number of auditors who become the sample is 65 auditors from 13 Public Accounting Firm. The method of determining the sample used is purposive sampling, while the data processing method used is multiple regression analysis (multiple regression analysis) using SPSS software version 24.00 to process the data. The result shows that the organization commitment, professional commitment, task complexity and locus of control give effect to job satisfaction auditor.Keyword : organization commitment, professional commitment, task complexity, locus of control and job satisfaction auditor.
P Pengaruh Reputasi KAP Terhdap Integritas Laporan Keuangan dengan Pemoderasi Corporate Governance: Pengaruh Reputasi KAP Terhdap Integritas Laporan Keuangan dengan Pemoderasi Corporate Governance Supriono Supriono; Nita Wahyuni; Pipin Kurnia
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh reputasi KAP terhadap integritas laporan keuangan dengan pemoderasi corporate governance. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di BEI dari tahun 2012-2016. Teknik analysis data menggunakan program SPSS 20. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa (1) reputasi KAP memiliki pengaruh terhadap integritas laporan keuangan dengan nilai probabilitas sebesar 0.0000 (2) reputasi KAP tidak memiliki pengaruh terhadap integritas laporan keuangan dengan pemoderasi dewan komisaris dengan nilai probabilitas sebesar 0.082 (3) reputasi KAP memiliki pengaruh terhadap integritas laporan keuangan dengan pemoderasi dewan direksi dengan nilai probabilitas sebesar 0.040 (4) reputasi KAP memiliki pengaruh terhadap integritas laporan keuangan dengan pemoderasi komite audit dengan nilai probabilitas sebesar 0.001.
Analisa Pengaruh Penerapan E-System Perpajakan dan Kebijakan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi di KPP Pratama Bangkinang) Nita Wahyuni; Pipin Kurnia; Astrid Faradisty
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.178 KB) | DOI: 10.35143/jakb.v13i2.3835

Abstract

Kepatuhan wajib pajak merupakan suatu keadaan yang menunjukkan wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-system perpajakan yang tediri dari e-registration, e-faktur,e-billing,e-filing dan kebijakan perpajakan terhadap Wajib Pajak Badan di KPP Pratama Bangkinang. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan sumber data primer yang diperoleh dari kuesioner yang disebarkan kepada 298 wajib pajak badan yang terdaftar di KPP Pratama Bangkinang yang dipilih berdasarkan teknik incidental. Skala yang digunakan dalam mengukur variabel adalah skala likert. Untuk menguji hipotesis, digunakan analisis regresi linier berganda. Pengujian secara parsial menunjukkan bahwa variabel e-system perpajakan dan kebijakan perpajakan berpengaruh terhadap kepatuhan wajib pajak, dengan signifikansi masing- masing sebesar 0,000 dan 0,037.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN : UKURAN PERUSAHAAN , KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI (SEBAGAI VARIABEL ANTESEDEN) KAPABILITAS PERUSAHAAN (SEBAGAI VARIABEL INTERVENING) Nurainun Nurainun; Ria Nelly Sari; Pipin Kurnia
PEKBIS Vol 10, No 1 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.941 KB) | DOI: 10.31258/pekbis.10.1.12-26

Abstract

This research aims to determine the competence of influence of managementcontrol system to firm performance: company size, environmental uncertainty andstrategy (as antecedent variable) company capability (as intervening variable). Thisresearch used sampling census method. The population in this study are allmanufacturing companies listed in Indonesia Stock Exchange (IDX).Sampel in thisresearch is the whole of the population, and respondents: Chief Financial Officer(CFO), representatives them and Head of the Department of Finance / Accountingand Internal Auditor at 143 manufacturing companies listed in Indonesia StockExchange (IDX). Data collection techniques used is by distributing questionnairessent in the form of Softfile / google form (by email) to each company. Data analysistechnique using SEM model (Structural Equation Modeling) with the help ofWarpPLS 6.0 program. . In addition, to test the seventh hypothesis, the VAF methodis used to test the intervening variables in the hypothesis. The results of testing thehypothesis in this study indicate that (1) the company size does not influence themanagement control system, (2) uncertainty of the environment influence themanagement control system, (3) strategies influence the management controlsystem, (4) SPM in the form of beliefs systems, boundary system, diagnosticscontrol system, and control systems interactive effect to capability company, (5)capability company in the form of market orientation, innovation, organizationallearning, and entrepreneurship has a positive effect to firm performance, (6) MCSconsists of the beliefs system, boundary system, diagnostic control system, andinteractive control system have an effect to firm performance (7) MCS influence tofirm performance with company capability as intervening variable.
POTENTIAL OF CORAL REEF ECOSYSTEMS FOR DEVELOPING MARINE TOURISM ON PASIR PUTIH BEACH, SUKABUMI DISTRICT Pasaribu, Roberto Patar; Rahman, Abdul; Djari, Anthon A.; Anasri, Anasri; Kurnia, Pipin
Asian Journal of Aquatic Sciences Vol. 7 No. 2 (2024): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ajoas.7.2.251-260

Abstract

The coral reef ecosystem is one of the main ecosystems in coastal areas. Physically, it has a role as a protector of the coast from currents and waves, and ecologically, it has a role as a habitat for various marine biota for shelter and foraging. Besides that, with their elegance and beauty, coral reefs can become an attraction for marine tourism. This research aims to describe the condition of the coral reef ecosystem and analyze the suitability of coral reef conditions to determine the potential for marine tourism on Pasir Putih Beach, Sukabumi Regency. The method used is direct observation and measurement of parameters needed to determine the potential for marine tourism. Data processing and analysis were performed using CPCe 4.1 software and Microsoft Excel. The observations and data analysis results show that the potential for marine tourism in Pasir Putih Geopark Ciletuh can be considered reasonable according to the tourism suitability index criteria.
Is The Pls Financing Scheme Better Than Non-Pls for Profitability Islamic Bank? Indonesian Case Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Masrizal, Masrizal
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.877

Abstract

The expanding presence and assets of Islamic banking within the national banking industry necessitate an analysis of Islamic banking's performance. This study examines the effects of various PLS and non-PLS financing schemes on the profitability of Islamic banks in Indonesia using the ARDL method and monthly data from 2009 to 2021. Results indicate that using the PLS financing scheme considerably positively impacts Islamic banking's profitability. Meanwhile, the non-PLS financing scheme has a significant negative impact on Islamic bank profitability. Intriguingly, the contribution of PLS financing to Islamic bank profitability is superior to that of non-PLS financing. In light of this crucial contribution, regulators need incentives and regulations to maximize PLS-based financing. Therefore, Islamic banks must implement concrete measures and initiatives to increase Islamic financing under PLS arrangements if Islamic finance is to grow significantly.
POTENTIAL OF CORAL REEF ECOSYSTEMS FOR DEVELOPING MARINE TOURISM ON PASIR PUTIH BEACH, SUKABUMI DISTRICT Pasaribu, Roberto Patar; Rahman, Abdul; Djari, Anthon A; Anasri, Anasri; Kurnia, Pipin
Asian Journal of Aquatic Sciences Vol. 7 No. 2 (2024): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ajoas.7.2.251-260

Abstract

The coral reef ecosystem is one of the main ecosystems in coastal areas. Physically, it has a role as a protector of the coast from currents and waves, and ecologically, it has a role as a habitat for various marine biota for shelter and foraging. Besides that, with their elegance and beauty, coral reefs can become an attraction for marine tourism. This research aims to describe the condition of the coral reef ecosystem and analyze the suitability of coral reef conditions to determine the potential for marine tourism on Pasir Putih Beach, Sukabumi Regency. The method used is direct observation and measurement of parameters needed to determine the potential for marine tourism. Data processing and analysis were performed using CPCe 4.1 software and Microsoft Excel. The observations and data analysis results show that the potential for marine tourism in Pasir Putih Geopark Ciletuh can be considered reasonable according to the tourism suitability index criteria
Co-Authors ', Boiman ', Desmiyawati ', Yusralaini Abdul Rahman Aisyah Maulyantini Anasri, Anasri Astrid Faradisty Azwir Nasir Benni Sumardi Chairin Zhela Cahyani Claudya Shelviana Angelina Dani Rahman Raja Debby Purnomo, Debby Debora Ully Natalia Rumajar Desmiyawati - Desmiyawati -, Desmiyawati Dhani Yudhi Rivelino, Dhani Yudhi Dharma Wahyudi, Dharma Dika Miftah Faridh Djari, Anthon A Djari, Anthon A. Edfan Darlis Ernawilis - Febrina Prima Putri Hardi Hardi Harisman Harisman Imam Fadli, Imam Junita, Dewi Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Karlina Mulyani, Karlina Kennedy - Kennedy, Kennedy Khan, Muhammad Arsalan Kiki Noviem Mery Lasmia Dharma Lily - M. Rasuli Meilda Wiguna Mella, Nanda Fito Mohammad Fajar Muhammad Alqodri Muhammad Hafiz Mutia Yesnita, Mutia Nita Wahyuni Nova Ofita, Nova Novita Indrawati Novita, Elva Chelia Nur Azlina Nurainun Nurainun Pasaribu, Roberto Patar Poppy Nurmayanti Pratiwi, Ananda Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Febry Restu Agusti Ria Nelly Sari Rindu Kurnia Putri Rio Safriadi Rita Anugerah Rizky Fitriyanti Sri Rezeki Supriono Supriono Supriono Supriono Suri Novira Syaputra, Haizil Adam Teguh Dheki Hakri Vince Ratnawati Wahid Qadri Damanik Walmi Sholihat Yesi Irawati Yesi Mutia Basri Yesi Mutia Basri Yesy Tria Anita Yusralaini ' Yusrarlaini - Yusrawati Juwita Harahap Yusuf Yan AS Zulbahridar ' Zulbahridar Zulbahridar