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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Jurnal Al-Iqtishad Fokus Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan SOLUSI IndraTech IJBEM : Indonesian Journal of Business Economics and Management Jurmas Azam Insan Cendikia JAWI : Journal of Ahkam Wa Iqtishad JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Fokus Abdimas InJEBA : International Journal of Economics, Business and Accounting Jurnal Rumpun Ilmu Ekonomi
Andri Novius
UIN Sultan Syarif Kasim Riau
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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EARNING MANAGEMENT DALAM PENAWARAN SAHAM PERDANA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA NOVIUS, ANDRI
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.173 KB)

Abstract

This study detected the differences of the company earning before publicly traded, at the moment of publicly traded, and after publicly traded in manufacture entities. The sample was 22 manufacture on Initial Public Offering from 2005 to 2007 by using financial statement during five years The data analyzed by Wilcoxon stage. The result shown that there is the difference before go public and at the moment of publicly traded. So that presence earning management practice by management of entities in order to collect cash from investor. At the moment of go public, there is no difference, because the performance of entities become better and earning management practice fared well
ANALISIS FAKTOR PENDIDIKAN KEWIRAUSAHAAN, RELIGIOSITAS, MOTIVASI, DAN LINGKUNGAN SOSIAL YANG MEMPENGARUHI ENTREPRENEURIAL INTENTION Faiza Muklis; Andri Novius; larbiel hadi
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.13795

Abstract

The Objective of this study was to test the influence of entrepreneurial education variables, religiosity, motivation, and social environment on entrepreneurial intention of students of Islamic Universities in Riau Province. This research is a quantitative descriptive study by collecting data through distributing questionnaires, interviews, and observations.The results show that the variables of entrepreneurship education, religiosity, motivation, and social environment have a significant effect on entrepreneurial intention. Students' business intentions can be encouraged by providing an entrepreneurial curriculum that fosters student interest and creativity in entrepreneurship. The role of religiosity is also expected to increase business intention because Islamic universities have more religious curriculum content.
ANALISIS PENGARUH KEBIJAKAN DIVIDEN (DIVIDEND PAYOUT RATIO DAN DIVIDEND YIELD) TERHADAP VOLATILITAS HARGA SAHAM (Studi Empiris pada Perusahaan Kelompok LQ45 yang terdaftar di BEI) Andri Novius
JURNAL AL-IQTISHAD Vol 13, No 1 (2017): Juni 2017
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v13i1.4389

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen (dividend payout ratio dan dividend yield) terhadap volatilitas harga saham pada perusahaan kelompok LQ45 yang terdaftar di BEI periode 2011-2014.Penelitian ini menggunakan data sekunder dari perusahaan kelompok LQ45 yang terdaftar Di Bursa Efek Indonesia dengan populasi 45 perusahaan. Metode pemilihan sampel adalah purposive sampling, sehingga di peroleh sampel sebanyak 10 perusahaan kelompok LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Analisis data menggunakan alat analisis uji regresi linier berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian hipotesis dilakukan dengan pengujian t, uji f, dan determinasi (R2).Hasil analisis data atau regresi linier berganda menunjukkan bahwa secara simultan dividend payout ratio dan devidend yield berpengaruh signifikan terhadap volatilitas harga saham. Variabel independen dapat menjelaskan pengaruh volatilitas harga saham sebesar 20,7% sedangkan sisanya sebesar 79,3% dipengaruhi oleh faktor lain yang tidak dimasukkan dalam model regresi ini. Secara parsial dividend payout ratio tidak memiliki pengaruh signifikan terhadap volatilitas harga saham. Sedangkan dividend yield memiliki pengaruh signifikan terhadap volatilitas harga saham.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR MAHASISWA JURUSAN AKUNTANSI Andri Novius
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 2: Desember 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.2.%p

Abstract

This research is to investigate wether internal and external factores, and learning approach effected to undergraduate’s study on accounting program, especially on accounting’s core of study. The population in this research is undergraduate accounting program in Universitas Islam Negeri Suska Riau. At the purposive sampling technique base, then 43 sampels can be used. The result shows that internal factors and external factor did not effetctstudy achievement. This is due to the lack of “will” from the student itself for learning and lack of motivation from external factor. Thus, learning approach factor effected to study achievement of the undergraduate student.
ANALISIS SEASONED EQUITY OFFERINGS TERHADAP KINERJA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Andri Novius
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 2: Desember 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.2.%p

Abstract

The purpose of this study is to compare financial performance and stock performance of Seasoned Equity Offerings through financial ratios and stock return. Population of this research are the 28 entities that listed in that listed in Indonesia Stock Exchange. With purposive sampling method, at last 10 entities selected.The dimensions of financial performance include liquidity ratio, leverage profitabilitas turnover and market ratio, hereas stock performance includes stock return.Statistics were tested to find the defference performance variable before and after SEO by using SPSS ver. 16 The result shows that Net Profit Margin experience the descent that indicates the defferences after offerings. Paired Sampel t-test shows that there is no defference for the period before and after SEO. Anova tested shows that there is the difference in financial ratios and stock ratios before and after SEO.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING DALAM MENDUKUNG TRANSPARANSI KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andri Novius
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.59-78

Abstract

This study aims to examine the effect of Economic Growth, Ownership Structure, Company Size, Age of Listing, and Profitability on companies in implementing Corporate Internet Reporting (CIR). The data used in this study is secondary data in the form of data from various industry companies listed on the Indonesia Stock Exchange. The sample used by 21 companies was chosen by purposive sampling method with the research period from 2013 to 2015. The conclusion obtained is that the Economic Growth variable has a negative effect on the practice of financial reporting through the internet (Corporate Internet Reporting), the Ownership Structure variable does not affect the practice of financial reporting through the internet (Corporate Internet Reporting). Likewise the Age of Listing, and Profitability does not significantly influence the practice of financial reporting via the internet (Corporate Internet Reporting). Only company size variables that significantly influence the practice of financial reporting through the internet (Corporate Internet Reporting).
ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI DALAM MENGHADAPI MATA KULIAH DASAR-DASAR AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI-S1 UNIVERSITAS ISLAM NEGERI SULTAN SYARIF KASIM RIAU) Andri Novius
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The aim of this research is to prove empirically about the performance of undergraduate accounting students derive fom SMK accounting majors, SMA Social Majors and MA in conceivingbasic accounting course. Basic accounting course based on the knowledge of Assets, Liabilities, and Equity.Data were collected by using questionnaire. Population and sample is sixties accounting students of UIN Suska Riau whose registered on semester 3, 5 and 7.This research using Statistic tests, that is using Kruskal Wallis test to find out thedifference of knowledge about Assets, Liabilities and Equity on undergraduate accounting students. All hypothesis submitted in this research is rejected.
FENOMENA KESEJAHTERAAN BURUH/KARYAWAN PERUSAHAAN DI INDONESIA Andri Novius
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 2: Desember 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.2.%p

Abstract

This study discuss about employee/laborer's benefit in Indonesian corporates. It's difficult for the employee to make their prosperous increased by themselves. It may effect to their dissatisfaction and caused in arising instability in social and economic. Competent authorities must solve this problem to avoid for future risk. It conduce not only to the laborer, but on the other side of it, for the corporate and the country too. Laborer needs attention for their viability immediately.
PENGARUH ANALISIS DATA ENVELOPMENT ANALYSIS (DEA), STOCHASTIC FRONTIER APPROACH (SFA), DISTRIBUTION FREE APPROACH (DFA), DERIVASI FUNGSI PROFIT DAN BOPO TERHADAP PERBANDINGAN EFISIENSI KINERJA PERBANKAN SYARIAH DI INDONESIA Andri Novius; Jasmina Syafe'i; Febri Delmi Yetti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

The purpose of this research to analyze the performance of Islamic Banks in Indonesia as measured by efficiency. Measurement of the efficiency of Sharia/Islamic Banks (BUS) using an alternative method that is the Stochastic Frontier Analysis (SFA) derivation function of profit of efficiency BUS owned by the National Government National Private belongs to test the hypothesis using two sample mean test.The data used in this research is secondary data, obtained through the website of Bank Indonesia from 2011 to 2014. The analysis can describe the condition of Sharia Commercial Bank National Government and the National Private Banks.The results show that the method of calculation of efficiency with Stochastic Frontier Analysis results show that the greater part of Sharia is not efficient in terms of profit earned; the average ratio of BOPO in Sharia Business Unit (UUS) is above 90% which indicates inefficient, so the efficiency is measured by the method of derivation function SFA profit and ROA shows the results are not much different; the average efficiency of Syariah Business Unit of the National Government with the Commercial Bank Syariah Business Unit of the National Private Banks using the method of measuring the efficiency of the SFA derivation function of profit were not significantly different; two sample mean test results using two tailed on the average efficiency of Sharia Commercial Bank National Government and the National Private Banks were calculated from the BOPO ratio. So that the average efficiency hypothesis Sharia Commercial Bank National Government and the National Private Banks are no different or the differences are not significant.
PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2017 Luhgiatno Luhgiatno; Andri Novius
Solusi Vol 17, No 4 (2019)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.38 KB) | DOI: 10.26623/slsi.v17i4.1782

Abstract

AbstrakPenelitian ini bertujuan untuk menguji bukti empiris sejauh mana pengaruh perencanaan pajak, profitabilitas, terhadap manajemen laba. Metode penelitian menggunakan metode kuantitatif. Populasi penelitian ini perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Pemilihan sampel dengan metode purposive sampling. Sampel sebanyak 10 perusahaan dengan empat tahun pengamatan, sehingga total sampel pengujian adalah 40 observasi. Jenis data menggunakan data sekunder, analisis data menggunakan uji asumsi klasik dan pengujian hipotesis menggunakan analisis regresi data panel (pooled data) menggunakan alat bantu Eviews 9. Hasil penelitian ini menunjukkan bahwa hipotesis secara parsial yaitu perencanaan pajak tidak berpengaruh secara signifikan terhadap manajemen laba sedangkan profitabilitas berpengaruh signifikan terhadap manajemen laba. Untuk hasil pengujian secara simultan antara perencanaan pajak, profitabilitas, berpengaruh secara signifikan terhadap manajemen laba. Dari hasil penelitian ini juga diperoleh Koefisien Determinasi (R2) dengan nilai 0.517199 memiliki arti bahwa sebesar 51,71% pengungkapan dijelaskan oleh variabel Perencanaan Pajak dan Profitabilitas. Kata Kunci: Perencanaan Pajak, Profitabilitas, Manajemen Laba
Co-Authors Budi Setiawan devi Deswimar Elisanovi, Elisanovi Ermansyah, Ermansyah Faiza Muklis FAIZA MUKLIS, FAIZA Febri Delmi Yetti Jasmina Syafe'i Larbiel Hadi Lusiawati, Lusiawati Martias, Dony Mukhlis, Faiza Mulia Sosiady Nasrullah Djamil Nasty, Fitri Amanda Syafei, Jasmina Ustha, Endrianto Zarli, Jufri