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All Journal International Conference on Law, Business and Governance (ICon-LBG) JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun EKUITAS (Jurnal Ekonomi dan Keuangan) The International Journal of Business Review (The Jobs Review) Maker: Jurnal Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Manajemen Universitas Bung Hatta Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Adpebi Science Series Jurnal Akuntansi dan Governance Andalas Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Elvira Luthan
Universitas Andalas
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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THE PROFESSIONALISM, COMPETENCE, ORGANIZATIONAL COMMITMENT & JOB SATISFACTION ON THE PERFORMANCE OF AUDITOR Luthan, Elvira; Ali, Syahril; Hairaty, Ety
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.21345

Abstract

This study aimed to examine the effect of professionalism, competence, organizational commitment and job satisfaction on the performance of auditors at the public accounting firm (KAP) in Padang (6 Firms) and Medan (18 Firms) obtained by 96 respondens. This study was also conducted to determine if there are differences them. This research using primary data and sampling is done by purposive sampling method. The reasons for selecting different objects based on their differences in location and working environment on each KAP could cause differences mindset and worldview, values that are believed or how auditors work and indirectly led to differences in the understanding of how to generate performance the good one. The results of the analysis are the professionalism, competence and organizational commitment affect the performance of auditors, but job satisfaction has no influence on the performance of auditors. There is no difference among auditors in Padang and Medan because wherever auditor work then work will have the same standard, as set out in the professional ethics of auditors.
Analysis of Corporate Social Responsibility Implementation And Social Audit at PT Semen Padang Elvira Luthan; Sri Dewi Edmawati
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.459 KB)

Abstract

The number of Corporate Social Responsibility (CSR) implementation in Indonesia is not so muchwhile the potential targets are very huge, such as environmental damage, unemployment, school drop-out,and poverty. One of its implementations that are common now is community development, which theemphases are on social and community capacity development. This study describes the implementation ofCSR and social audit in PT Semen Padang. PT Semen Padang as one of the largest states ownedenterprise in West Sumatra has a big hand in the development of West Sumatra.Analyses were performed with descriptive statistics and content analysis. Collecting data on the CSRactivities of PT Semen Padang was done by performing content analysis on the company's annual reportthat has been audited. Results of the analysis showed CSR’s model implementation in PT. Semen Padangis on the form of physical development such as public facilities, development of education, employmentempowerment, economic empowerment, community services, public health services, environmentalprotection, sports, and the arts. A pattern of implementation of CSR programs is generally done directlyand independently by a company-appointed team. PT Semen Padang has not implemented purely socialaudit of the implementation of the CSR report, but integrated in the audit of the company's annual report.
Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018 Novita Sari; Elvira Luthan; Nini Syafriyeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.403 KB) | DOI: 10.33087/jiubj.v20i2.913

Abstract

The biggest source of state income comes from taxes. So the Indonesian government continues to strive to improve tax revenue optimization measures to maximize revenue from the tax sector. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company's net profit. Taxpayers will tend to look for ways to reduce the tax they pay, both legally and illegally, one of which is the practice of tax avoidance Tax avoidance is a complex and unique problem because on one hand tax avoidance does not violate the law, on the other hand tax avoidance is not wanted by the government because it reduces income for the country. The purpose of this study is to analyze the effect of profitability, leverage, the proportion of independent commissioners, institutional ownership, and company size, on tax avoidance. The population of this research is the entire manufacturing company registered in indonesia stock exchange (BEI ) 2014-2018 during the period.A method of sampling nonprobability using methods with techniques of sampling purposive sampling .The technique of analysis of data using the test is the classic normality, multikolinieritas,  heteroskedastisitas test, and autokorelasi  test. Testing the hypothesis of the use of regression analysis double. The results of the study show that there is an influence between profitability and the proportion of independent commissioners on tax avoidance, while the variable leverage, institutional ownership and firm size do not show an influence on tax avoidance.
PENGEMBANGAN DESTINASI WISATA NAGARI ANDALEH MELALUI PEMBANGUNAN BRANDING DAN POSITIONING DI KECAMATAN BATIPUH KABUPATEN TANAH DATAR Khairil Anwar; Eri Gas Ekaputra; Oktavianus Oktavianus; Elvira Luthan; Varhanno Khallifhatul Khanh; Vitrya Qurratu Ayuni Khanh; Aufa Fikhriah; Resca Caesar Resti; Savira Nurul Hayuni
BULETIN ILMIAH NAGARI MEMBANGUN Vol 4 No 4 (2021)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v4i4.368

Abstract

Nagari Andaleh is a village in Batipuh District, Tanah Datar Regency, West Sumatra Province. This Nagari is rich with potential natural resources and human resources. Currently, this Nagari has become one of the tourist destinations in Tanah Datar Regency. The problem faced by the Nagari is the problem of branding and positioning tourist destinations. The purpose of this activity is to empower human resources to utilize natural resources as tourist destinations and develop the competitiveness of destination products to markets outside Tanah Datar Regency, accelerating the diffusion of technology and management from universities to partners. In particular, the purpose of the activity is to explore and build branding and positioning of tourist destinations in the Nagari. The activity is carried out in 3 stages. The first stage of preparation begins with socialization, contacting the Nagari government and related parties to determine the schedule of activities, and compiling activity modules, and preparing for the implementation of activities. The stage of implementing activities in the aspect of destination with destination quality control methods, training methods on strengthening Nagari institutions, branding and positioning development workshops, training methods for destination creation, and consulting. The final stage is the implementation of monitoring and evaluation of activities. The results of the activities are creating branding and positioning of Nagari tourist destinations, improving quality and destinations that are following natural resources, developing destination design innovations, and improving quality so that they can target the destination market. Mentoring activities need to be continued to help Nagari build tourist destinations Nagari Andaleh continues to grow.
THE EFFECT OF TAX MORALITY, TAX CULTURE, AND GOOD GOVERNANCE TO TAXPAYERS COMPLIANCE Indar Khaerunnisa; Adi Wiratno; Elvira Luthan
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.576 KB) | DOI: 10.33062/ajb.v1i1.78

Abstract

This study aims to determine how the effect of the tax morality of the level of participation of citizens, the confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, deterrence factors, and the tax system to tax compliance. how cultural influences taxes consist of the respondents to react to the tax culture is a relationship between the tax authorities and the taxpayer, tax regulations and the national culture of tax compliance. how the influence of good governance such as human resources, information technology, organizational structure, processes and procedures as well as financial resources and incentives for tax compliance of corporate entities registered in the National Construction Contractors Association of Indonesia. Data obtained by sending a questionnaire to the members of the Bogor City GAPENSI 80 respondents with data analysis using Partial Least Square (PLS). Hypothesis testing results show that the path coefficient relationship between tax morality of compliance of tax of 0.3655 and the value of t-statistic of 3.0149 (> 1.96), testing hypotheses for testing the path coefficient relationship between culture variable tax on tax compliance at 0.2352 and the value of t-statistic of 2.1832 (>1.96), and the third hypothesis testing path coefficient value of the relationship between good governance on tax compliance by 0.2983 with a t-statistic values of 2.5984 (>1.96). Keywords: Tax Morality,Tax Culture, Good Governance, Compliance of Taxpayer 
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN Elvira Luthan; Sri Amelia Rizki; Sri Dewi Edmawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i2.2754

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui : (1) Pengaruh pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility/CSR) terhadap kinerja keuangan perusahaan (2) Pengaruh karakteristik perusahaan sebagai variabel moderating dalam hubungan antara pengungkapan tanggung jawab sosial perusahaan dan kinerja keuangan perusahaan. Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian adalah 45  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014. Sampel penelitian dipilih dengan teknik purposive sampling dengan kriteria yang telah ditetapkan. Umur perusahaan, ukuran dewan komisaris dan ukuran perusahaan digunakan sebagai proksi dari karakteristik perusahaan, sedangkan return on asset (ROA) dan tobin’s Q sebagai proksi dari kinerja keuangan perusahaan. Hasil uji hipotesis menunjukkan pengungkapan tangung jawab sosial perusahaan berpengaruh secara signifikan terhadap kinerja keuangan yang diukur dengan ROA, sedangkan terhadap kinerja keuangan yang diukur dengan tobin’s Q tidak berpengaruh signifikan. Hasil uji interaksi menunjukkan umur perusahaan mampu meningkatkan pengaruh (memoderating) pengungkapan tanggung jawab sosial perusahaan terhadap kinerja keuangan yang diukur dengan ROA. Sementara itu ukuran dewan komisaris dan ukuran perusahaan tidak mampu memoderating dalam hubungan antara pengungkapan tanggung jawab sosial perusahaan dan kinerja keuangan baik yang diukur dengan ROA atau tobin’s Q.
Peningkatan Kapasitas Pengelola Keuangan Badan Layanan Umum Daerah (BLUD) pada Puskesmas di Kabupaten Tanah Datar Fauzan Misra; Ilmainir Ilmainir; Jonhar Jonhar; Elvira Luthan; Rahmat Kurniawan; Ihsani Mazelfi
Warta Pengabdian Andalas Vol 26 No 4.c (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

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

Abstract

The Regional Public Service Agency (BLUD) has empowered financial managers in the Regional Government to understand and understand the financial reporting process. The application of BLUD can provide flexibility in financial/goods management. In the practice of preparing financial statements, most financial managers do not have an educational background in economics, so they have limitations in understanding the preparation of financial statements. This community service aims to provide more understanding to financial managers in local governments to be able to prepare the reports needed in the context of BLUD application. Participants who are financial managers positively welcomed the community service activities carried out. They also suggested that this activity could be carried out more intensively and that an application was created to facilitate the process of preparing the financial statements of regional governments implementing BLUD.
Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia Viona Azzahra; Elvira Luthan; Amy Fontanella
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.333 KB) | DOI: 10.33087/ekonomis.v4i1.114

Abstract

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.
Pengaruh Karakteristik Komite Audit dan Rasio Keuangan terhadap Pengungkapan Modal Intelektual Salsabila Tizmi; Elvira Luthan; Annisaa Rahman
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.455

Abstract

This research is aimed to examine the influence of characteristic of audit committee and financial ratio to intellectual capital disclosure. Characteristic of audit committee was identified by size of audit committee and meeting of audit committee. Intellectual capital disclosure was proxied by disclosure index, while financial ratio was measured by Return On Assets (ROA) and Debt to Equity Ratio (DER). The study used 17 companies as a sample from a population of 20 BUMN go public companies listed on Indonesian Stock Exchange in the period of 2012-2017. The sample was determined by using purposive sampling. The results showed that characteristic of audit committee proxied by the size of audit committee and meeting of audit committee had no effect of intellectual capital disclosure. In the other side, financial ratio was proxied by profitability had positive significant effect of intellectual capital disclosure, while leverage had negative effect of intellectual capital disclosure.
Pengaruh Pengungkapan Intellectual Capital, Reputasi Underwriter, Financial Leverage, Umur dan Size Perusahaan terhadap Underpricing Saham IPO di Bursa Efek Indonesia Periode 2014-2018 Adinda Solida; Elvira Luthan; Nini Sofriyeni
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.504 KB) | DOI: 10.33087/ekonomis.v4i1.113

Abstract

This study aims to examine and analyze the influence of factors that can influence underpricing during an IPO (Initial Public Offering) on the Indonesia Stock Exchange in the 2014-2018 period. This research uses quantitative research methods. The type of data used is secondary data, where the data collected is obtained through the official website of IDX, Yahoo Finance and the company's sample website. The population in this study were all IPO companies on the Stock Exchange in 2014-2018 and for the sample selection in this study using a purposive sampling method, as many as 77 sample companies were obtained. The analytical method used in this study is multiple linear regression. The results showed that intellectual capital disclosure had a negative and significant effect on the level of underpricing. While underwriter reputation, financial leverage, company age, and company size do not affect the level of underpricing.
Co-Authors Adelia, Fina Adi Wiratno Adinda Solida Ali Nursal Amy Fontanella Anggita Primasari Anggita Primasari Annisa Rahman Anwar, Khairil Ardiany, Yuli Asniati Bahari Aufa Fikhriah Aufa Fikhriah Bahari, Asniati Baja Lodhrakentjana Ciseta Yoda, Tilawatil Damayanti, Elok Dini Fitriyanthi Dwinanda, Vioni Putri Ekaputra, Eri Gas Eri Gas Ekaputra Esti Rahmaningsih, Dwi Fanny Ramadhani Fathdilla Sirti Oksiltayuri Fatma, Yuni Fauzan Misra Fina Adelia Fitriyanthi, Dini Gusmini Hairaty, Ety Hamidi, Masyuri Harmayuni, Vella Hidayat, Danny Hujnir, Putri Arinda Ilmainir, Ilmainir Indar Khaerunnisa Irma Suryani Indra Jonhar Jonhar Khanh, Varhanno Khallifhatul Lasti Yossi Hastini Lasti Yossi Hastini Lodhrakentjana, Baja Marta, Nike Martina Lifati Lofa Mazelfi, Ihsani Muhammad Irfan Muhammad Pondrinal Niki Lukviarman, Niki Nini Sofriyeni Nini Syafriyeni Novfirman Novita Sari Nur Octasari Lisadi Oktavia, Fitriyeni Oktavianus Oktavianus Ona Guserike Afner, Synthia Rahma Dewi Rahmadoni, Jefril Rahmat Kurniawan Rahmat Wahyudi Resca Caesar Resti Resca Caesar Resti Rida Rahim Riza Reni Yanti Salsabila Tizmi Salsabila Tizmi Sari Fadillah Savira Nurul Hayuni Savira Nurul Hayuni Silmi Silmi Sri Daryanti Zen Sri Dewi Edmawati Syahril Ali Tafdil Husni Tafdil Husni Vella Harmayuni Velsi, Adhynia Viona Azzahra Vitrya Qurratu Ayuni Khanh Vitrya Qurratu Ayuni Khanh Warnida Warnida Yoppi Lisyadi Oktavianus Yulia Hendri Yeni Yurniwati Yurniwati