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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan RATIO: Reviu Akuntansi Kontemporer Indonesia INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah JWM (JURNAL WAWASAN MANAJEMEN) Governors Eduvest - Journal of Universal Studies JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Indonesian Journal of Economic & Management Sciences (IJEMS)
Ade Adriani
Universitas Lambung Mangkurat
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ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK PADA PEMERIKSAAN KINERJA ATAS KEGIATAN APIP INSPEKTORAT KABUPATEN BARITO TIMUR Banjar Nahor, Josmar Lambok; Adriani, Ade; Nor, Wahyudin
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3447

Abstract

AbstrackThe purpose of this research is to reveal the obstacles in the completion of the follow-up of audit the BPK of the performance audit of APIP Inspectorate of East Barito Regency. This research uses qualitative methods with a case study approach which was carried out at the Inspectorate of Barito Timur, Central Kalimantan from September to December 2018. The result of the analysis reveal that the obstacles in completing this follow-up are caused by several internal aspects, including: 1) human resources, the lack of ASN, the mismatch of the educational background of the ASN personnel, and the lack of teamwork 2) leadership, the leader has not yet prepared a work plan for completion of  the follow-up to the BPK audit results on performance audit of  APIP activities, formed a special team, coordinates, controls, never holding   a special meeting to  discuss  BPK findings on the completion of   the BPK audit follow - up on the  performance audit APIP, there is no formation of a special team that  handle the completion of the follow-up results of the BPK audit on the performance audit of APIP, there is no instruction from the leadership to complete the follow-up of the BPK audit results on the APIP performance audit. 3) Work environment, non-physical work environment,  a work culture that has not been optimal , encourages completion of follow-up. Meanwhile, the physical work environment, such as the availability of facilities and facilities  is still limited.Research on these three aspects is very useful to understand how to optimize the acceleration of the completion of the follow-up of the inspection results, especially  in the  Inspectorate  of East Barito Regency APIP
Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia (2016–2018) Sriyunia Anizar; Fahmi Rizani; Ade Adriani
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.13157

Abstract

In 2016, the online media, kontan.com, stated that not all issuers listed on the IDX have a business continuity. In 2018 cases of misuse of funds had a significant impact on the company's going concern (SNP) involving KAP. The purpose of this research is to examine the effect of company growth, ROA, audit tenure, KAP reputation on giving going concern audit opinion, opinion shopping on giving going concern audit opinion, previous year's audit on going concern audit opinion.This research is an associative quantitative study with the unit of analysis of audited financial statements and independent auditor reports issued by KAP. This study uses secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection using purposive sampling method. The research results show that the influence of company growth, audit tenure, KAP reputation and opinion shopping has no effect on going concern audit opinion, while ROA and previous year's audit opinion has an effect on going concern audit opinion.
ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK PADA PEMERIKSAAN KINERJA ATAS KEGIATAN APIP INSPEKTORAT KABUPATEN BARITO TIMUR Josmar Lambok Banjar Nahor; Ade Adriani; Wahyudin Nor
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3447

Abstract

AbstrackThe purpose of this research is to reveal the obstacles in the completion of the follow-up of audit the BPK of the performance audit of APIP Inspectorate of East Barito Regency. This research uses qualitative methods with a case study approach which was carried out at the Inspectorate of Barito Timur, Central Kalimantan from September to December 2018. The result of the analysis reveal that the obstacles in completing this follow-up are caused by several internal aspects, including: 1) human resources, the lack of ASN, the mismatch of the educational background of the ASN personnel, and the lack of teamwork 2) leadership, the leader has not yet prepared a work plan for completion of  the follow-up to the BPK audit results on performance audit of  APIP activities, formed a special team, coordinates, controls, never holding   a special meeting to  discuss  BPK findings on the completion of   the BPK audit follow - up on the  performance audit APIP, there is no formation of a special team that  handle the completion of the follow-up results of the BPK audit on the performance audit of APIP, there is no instruction from the leadership to complete the follow-up of the BPK audit results on the APIP performance audit. 3) Work environment, non-physical work environment,  a work culture that has not been optimal , encourages completion of follow-up. Meanwhile, the physical work environment, such as the availability of facilities and facilities  is still limited.Research on these three aspects is very useful to understand how to optimize the acceleration of the completion of the follow-up of the inspection results, especially  in the  Inspectorate  of East Barito Regency APIP
Determinan yang Mempengaruhi Capaian Penerimaan Retribusi Daerah Provinsi Kalimantan Selatan Adya Ferina; Ade Adriani; Achmad Suhaili
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.508 KB) | DOI: 10.20884/1.sar.2021.6.2.5190

Abstract

This study examines the influence of (1) the relationship between leadership commitment on the retribution receivable; (2) the relationship between supervison on the retribution receivable; (3) the relationship between human resources on the retribution receivables; (4) the relationship between regulation on the retribution receivables in south borneo government.Data collection resulted from thirty eight local government head of personal division retribution in south borneo province. Multiple Regression Analysis as the data analysis method.The results of study showed prove that human resources have a positive effect on the achievement of retribution receipts, while leadership commitment, supervision and the regulatory system have no effect on the achievement of retribution receipts. This means that the more quality the human resources in the SKPD, the higher the achievement of retribution receipts. For the SKPD, this means that SKPD must always improve the quality of human resources in the SKPD by providing education, training, as well as giving awards and clear and firm sanctions.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA Agus Riyanto; Ade Adriani; Norlena
Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 1 (2021): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.181 KB) | DOI: 10.24903/je.v10i1.1271

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengukur pengaruh kepemilikan manajerial, komisaris independen, komite audit dan pengungkapan tanggung jawab sosial perusahaan terhadap praktik manajemen laba. Sampel data pada penelitian ini dipilih menggunakan nonprobability sampling method dengan teknik pengambilan sampel berupa purposive sampling sehingga diperoleh sebanyak 40 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria. Data dianalisis menggunakan regresi logistik biner pada SPSS 22. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan manajerial berpengaruh negatif terhadap praktik manajemen laba. Variabel komisaris independen dan komite audit menunjukkan tidak ada pengaruh terhadap praktik manajemen laba. Variabel pengungkapan tanggung jawab sosial perusahaan menunjukkan pengaruh positif terhadap praktik manajemen laba.
Earning per share, sinyal positif bagi investor saham syariah? Ade Adriani; Lu’lu Nurjihan
Proceeding of National Conference on Accounting & Finance Volume 2, 2020
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini dilakukan untuk menjelaskan pengaruh earning per share (EPS) terhadap return saham syariah menggunakan penelitian kuantitatif kausalitas dan data sekunder yang dilakukan pada 14 perusahaan terdaftar di Jakarta Islamic Index (JII) tahun 2014-2017. Data dianalisis menggunakan analisis regresi, dimana hasil penelitian menunjukkan EPS mempunyai  pengaruh negatif yang tidak signifikan terhadap return saham perusahaan terdaftar di JII. Variabel EPS yang tidak memiliki pengaruh terhadap return saham ini mengindikasikan bahwa para investor yang menanamkan sahamnya di perusahaan perusahaan JII tidak menggunakan EPS sebagai alat ukur untuk mengevaluasi keadaan pasar atau mengestimasikan nilai intrinsik perusahaan (nilai saham). Informasi yang terdapat pada EPS tidak dapat digunakan sebagai gambaran keuntungan yang akan diterima oleh investor, sehingga tidak mempengaruhi reaksi investor. EPS tidak dijadikan sinyal positif sebagai acuan bagi investor untuk memprediksi return saham yang akan mereka terima pada perusahaan terdaftar di JII.
DUCK (Anas platyrhincos Borneo) CULTIVATION IN HULU SUNGAI UTARA SOUTH KALIMANTAN (OVERVIEW OF MARKET, HUMAN RESOURCES AND FINANCING) Muhammad Riza Firdaus; Ade Adriani; A. Yunani; Akhid Yulianto; Antonius G.S; Syahrituah S
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 1 No. 1 (2013)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.677 KB) | DOI: 10.20527/jwm.v1i1.13

Abstract

Given Alabio ducks ( Anas platyrinchos Borneo ) is a commodity that can be developed on wetlands , the study aims to illustrate the potential and development of duck farms that can be relied upon by the provincial government in making policies for the advancement of this duck commodities , especially in the aspect of markets , human resources , and financial aspects . These three aspects have been given the results of several previous studies that the three aspects mentioned this is still an issue in the development of duck and production results . Hulu Sungai Utara as duck production centers serve as a test site . Qualitative analysis of the domain and toksonomi method used as a tool in analyzing the data of this study . The results show : First , aspects of financing shows that the business is viable and profitable , especially on a large scale . Second , the market requires a lot of innovation in creating related products. Third , explain aspects of human resource regeneration is still a problem and also the managerial constraints such as planning , standardization and quality in all phases .
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Publik Di Bursa Efek Indonesia) Ade Adriani
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 3 No. 1 (2015)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.098 KB) | DOI: 10.20527/jwm.v3i1.154

Abstract

This research was intended to examine : (1) the effect of Corporate Social Responsibility activities (consisting of social responsibility, product responsibility, labor practices responsibility and environmental responsibility) related to the quality of social responsibility information disclosures, and (2) the effect of Corporate Social Responsibility activities (consisting of social responsibility, product responsibility, labor practices responsibility, environmental responsibility) and the quality of social responsibility information disclosures to firm value. The samples of this research are taken from 69 public companies whiches distributed dividend payments during 2007-2008, and publicly released information of their Corporate Social Responsibility activities in their annual reports, Sustainability Reports and/or other Corporate Social Responsibility reports in the year of 2008. This research applies primary and secondary data sources. Based on the results of the data analysis and discussion, these are the following research findings : (1) there is a positive and significant influence of corporate social responsibility activities (consisted of social responsibility, product responsibility, labor practices responsibility, and environmental responsibility) on the quality of corporate social responsibility information disclosure, (2) there is a positive and significant influence of social responsibility, product responsibility, labor practices responsibility, environmental responsibility and the quality of corporate social responsibility information disclosure on firm value. This research indicates corporate social responsibility activities (consisting of social responsibility, product responsibility, labor practices responsibility, environmental responsibility) and the quality of corporate social responsibility information disclosure has a positive and significant effect on firm value. At the same time, this research also shows that corporate social responsibility activities have a positive indirect effect to firm value with the quality of corporate social responsibility information disclosure as an intervening variable.
STAKEHOLDER POWER ANALISYSIS UNTUK MEMPREDIKSI KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Peserta Asia Sustainability Reporting Rating Tahun 2019) Ade Adriani; Maria Chatarina Maharani Putri Mahayana
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 9 No. 3 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (728.689 KB) | DOI: 10.20527/jwm.v9i3.194

Abstract

This research aims to obtain evidence of the effect of stakeholders’ pressure, such as pressure from consumer, shareholder, creditor, employee, government, mass media, and community and environmental activist toward the quality of company’s sustainability report disclosure in Indonesia. The population in this research were the Indonesian companies that join to be participants in Asia Sustainability Reporting Rating (ASRRAT) 2019. This research used the purposive sampling method. Data were analyzed by ordinal logistic regression using IBM SPSS 24. The result showed that the pressure from community and environmental activist improves the quality of sustainability report disclosure. It means that higher the pressure from consumer, community and environmental activist to company will increase the quality of sustainability reporting disclosure. On other hand, the pressure from shareholder, creditor, employee, government and mass media to quality of company’s sustainability report disclosure influence with a lower level of confidence. Stakeholder pressure affects the quality of sustainability report disclosure by 44,6%, while 55,4% level of quality can be influenced by other factors
Determinan yang Mempengaruhi Capaian Penerimaan Retribusi Daerah Provinsi Kalimantan Selatan Adya Ferina; Ade Adriani; Achmad Suhaili
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.508 KB) | DOI: 10.32424/1.sar.2021.6.2.5190

Abstract

This study examines the influence of (1) the relationship between leadership commitment on the retribution receivable; (2) the relationship between supervison on the retribution receivable; (3) the relationship between human resources on the retribution receivables; (4) the relationship between regulation on the retribution receivables in south borneo government.Data collection resulted from thirty eight local government head of personal division retribution in south borneo province. Multiple Regression Analysis as the data analysis method.The results of study showed prove that human resources have a positive effect on the achievement of retribution receipts, while leadership commitment, supervision and the regulatory system have no effect on the achievement of retribution receipts. This means that the more quality the human resources in the SKPD, the higher the achievement of retribution receipts. For the SKPD, this means that SKPD must always improve the quality of human resources in the SKPD by providing education, training, as well as giving awards and clear and firm sanctions.
Co-Authors A. Yunani Achmad Suhaili Adya Ferina Agus Riyanto Akhid Yulianto Anizar, Sriyunia Antonius G.S Atma Hayat Banjar Nahor, Josmar Lambok Fahmi Rizani Fahmi, Syarif Fatmawati Bakri Noor Fitri, Eka Hamdani Hamdani Josmar Lambok Banjar Nahor Karimah, Nur Nida Leviana, Martha Lu’lu Nurjihan Maharani, Frista Tiara Maria Chatarina Maharani Putri Mahayana Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Norlena Nugeraha, Eddy Harwan Nur Nida Karimah Padlah Riyadi S, Antonius G S, Syahrituah Saprudin Saprudin Saputra, Rizal Sarwani Sarwani Sarwani Sarwani, Sarwani Sembiring, Malem Pagi Sisca, Yulia Syahrituah S Wahyudin Nor Yuliani, Rahma Yuliani, Rahma Yuliani Yunani, A.