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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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MANAJEMEN KONFLIK DALAM PENANGGULANGAN MASALAH Devi Deswimar; Andri Novius; Budi Setiawan
IndraTech Vol 3, No 2 (2022): Oktober 2022
Publisher : STMIK Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56005/jit.v3i2.116

Abstract

Setiap organisasi mempunyai tujuan utama yaitu menciptakan keunggulan daya saing. Untuk itu sebuah institusi apalagi lembaga pendidikan haruslah berupaya menjalankan manajemen yang terbaik untuk unggul dalam persaingan. Namun sebagai organisasi yang memuat banyak personel, dimungkinkan ada saja terjadinya konflik. Penelitian kualitatif dengan pendekatan studi literatur ini bertujuan untuk menyajikan konsep manajemen konflik dari beberapa teori. Kajian tidak hanya mengungkap teori umum, tetapi juga berdasarkan teori agama Islam. Dalam pandangan Islam yang tertuang dalam ayat-ayat Al-Qur’an memberikan kita pedoman untuk bisa menyelesaikan konflik dengan melakukan perundingan atau negosiasi. Dengan negosiasi pertentangan kedua pihak dapat diselesaikan dengan baik, dan kedua pihak tidak ada yang dirugikan dengan kesepakatan dari keduanya. Bahkan dari hasil negosiasi tersebut dapat dirumuskan strategi manajemen konflik yang lebih baik, sebagai panduan bila nantinya terjadi konflik yang berakar pada masalah yang sama. Kata Kunci: Manajemen Konflik; Penanggulangan; Masalah
Faktor-faktor yang mempengaruhi Integritas Laporan Keuangan (Studi Pada Perusahaan BUMN yang Terdaftar di BEI Periode 2020- 2022) Novius, Andri
JAWI : Journal of Ahkam Wa Iqtishad Vol. 1 No. 3 (2023): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8403237

Abstract

The aim of this research is to determine the influence of managerial ownership, audit committee, audit quality and company size on the integrity of financial reports. The objects in the research are state-owned companies registered on the IDX for the 2020-2022 period, totaling 20 companies. The sampling technique uses purposive sampling. Data analysis uses multiple linear regression. The research results explain that simultaneously managerial ownership, audit committee, audit quality and company size have a significant influence on the integrity of financial reports. While managerial ownership and company size have a negative and significant influence, the audit committee has a positive and significant influence, audit quality has a positive and insignificant influence.
Determinan Faktor yang Mempengaruhi Perataan Laba (Studi pada Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia) Andri Novius
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 2 (2023): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8385765

Abstract

Tujuan dari riset ini adalah untuk mengetahui bagaimana pengaruh secara parsial dan secara simultan antara firm size, leverage, cash holding, winner/loser dan profitabilitas terhadap perataan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Metode dalam penelitian ini menggunakan metode kuantitatif. Hipotesis dalam penelitian ini di uji menggunakan analisis regresi logistik dengan menggunakan software  EViews 12. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Teknik Purposive Sampling yang menghasilkan 11 sampel perusahaan terpilih dalam kurun waktu 3 tahun sehinnga diperoleh 33 unit sampel perusahaan dalam sektor teknologi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan variabel firm size, leverege dan profitabilitas berpengaruh signifikan terhadap perataan laba. Sedangkan cash holding dan winner/loser stock tidak berpengaruh signifikan terhadap perataan laba. Untuk hasil pengujian hipotesis secara simultan antara firm size, leverage, cash holding, winner/loser stock dan profitabilitas berpengaruh signifikan terhadap perataan laba. Implikasi dari penelitian ini adalah agar perusahaan dapat mempertimbangkan terlebih dahulu damapak sebelum melakukan perataan laba.
Analisis Faktor Determinan Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ–45 Tahun 2019 – 2022) Novius, Andri
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8391739

Abstract

This research aims to find out whether gender diversity, audit committees, institutional ownership, and employee pressure has a significant effect on the sustainability report. This research method is a quantitative research by taking samples using a purposive sampling technique based on predetermined characteristics of 20 companies listed in the LQ-45 index for 2019-2022. The type of data used is secondary data and the method of analysis used is panel data regression using Eviews. The results of the study show that the calculation of the hypothesis, namely gender diversity, has no significant effect on the sustainability report with a significant level of 0.5341> 0.05. The audit committee has no significant effect on the sustainability report with a significant level of 0.6224>0.05. Institutional ownership has no significant effect on the sustainability report with a significant level of 0.1466>0.05. Employee pressure has a positive and significant effect on the sustainability report with a significant level of 0.0105<0.05. For simultaneous testing, an F count of 3.812784 is obtained with a probability of 0.000022 <0.05, meaning that gender diversity, audit committee, institutional ownership, and employee pressure simultaneously influence the sustainability report.
Determinant Factors Affecting The Value Of Telecommunication Sub-Sector Companies Listed On The Indonesia Stock Exchange For The Period 2018-2022 Novius, Andri
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10421395

Abstract

The purpose of this study is to determine whether earnings per share, profitability, leverage, sales growth and research and development intensity have a significant effect on firm value. This research method is quantitative research by taking samples using a purposive sampling technique based on predetermined characteristics of 7 telecommunications sub-sector companies listed on the IDX for the 2018- 2022 period. The type of data used is secondary data and the method of analysis used is panel data regression using Eviews. The results showed that the calculation of the hypothesis that is earnings per share has no significant effect on firm value with a significant level of 0.1905 > 0.05. Profitability has a significant positive effect on firm value with a significant level of 0.0015 <0.05. Leverage has no significant effect on firm value with a significant level of 0.1873 <0.05. Sales growth has a significant positive effect on firm value with a significant level of 0.0276 <0.05 and the intensity of research and development has no effect on firm value with a significant level of 0.2800 > 0.05. For simultaneous testing, it is obtained F count of 2.202910 with a probability of 0.000159 <0.05 meaning that earnings per share, profitability, leverage, sales growth and research and development intensity influence simultaneously on firm value.
Analysis of Factors Influencing Procurement Fraud in Government Agencies Environment (Case Study at Regional Apparatus in “XYZ” Regency) Novius, Andri
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10813126

Abstract

This study aims to examine factors such as the Quality of the Procurement Committee, Goods/Services Procurement Systems and Procedures, Goods/Services Procurement Ethics, and Goods/Services Procurement Environment against Fraud in the Procurement of Goods/Services in Government Agencies. The research method used in this study is a quantitative method. The population in this study was the Head of Service, Treasurer, and Head of Sub-Division of Finance, and the sample in this study was the Regional Work Unit in “XYZ” Regency. The source of the data used in this research is the main/primary data obtained directly from the questions/statements (questionnaires) distributed to the respondents. The data analysis method used in this study is the Statistical Program for Social Science (SPSS) to test the four hypotheses proposed in this study. The results of this study indicate that systems and procedures are proven to have a positive influence on procurement fraud in government agencies, while the quality of the Procurement Committee, Procurement Ethics, and the Procurement Environment are not proven to have a positive effect on procurement fraud in government agencies.
The Influence of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Learning Motivation on the Level Of Accounting Comprehension (A Study on Accounting Students at State Universities in Pekanbaru City) Nasty, Fitri Amanda; Novius, Andri; Djamil, Nasrullah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13831310

Abstract

This research is a quantitative study which aims to determine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation on the level of understanding of accounting among state university accounting students in the city of Pekanbaru. The total sample for this research was 100 active undergraduate students majoring in Accounting. This research uses primary data obtained through distributing questionnaires. Data analysis uses multiple linear regression which consists of descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results of multiple linear regression analysis show that partially the variables intellectual intelligence, emotional intelligence, intellectual intelligence and learning motivation have a positive effect on the level of understanding of accounting. Simultaneously intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation have a significant effect on the level of understanding of accounting.
Pengaruh Political Connection, Earnings Management, Capital Intensity, dan Inventory Intensity Terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di BEI Tahun 2019-2022 Zarli, Jufri; Novius, Andri
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 3 (2024): JRIE (SEPTEMBER)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13854157

Abstract

This research is a quantitative study which aims to find out how the influence of political connections, earnings management, capital intensity and inventory intensity of tax avoidance in the manufacturing sector of various industries listed on the BEI in 2019-2022 The total sample for this research was 23 companies with the sampling method using the purposive sampling method. Data analysis uses panel data regression. The results analysis panel data regression show that partially the earnings management variable has a significant effect on tax avoidance. Meanwhile, the political connection, capital intensity and inventory intensity variables do not have a significant effect on tax avoidance. Simultaneously, political connections, earnings management, capital intensity and inventory intensity have a significant effect on tax avoidance.
EXAMINING FACTORS INFLUENCING WHISTLEBLOWING INTENTIONS AMONG ACCOUNTING ALUMNI: THE ROLE OF RELIGIOSITY, PERSONAL COST, WRONGDOER STATUS, ETHICAL EDUCATION AND FRAUD SEVERITY Muklis, Faiza; Novius, Andri
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.34171

Abstract

This research aims to empirically prove the influence of religiosity, personal cost, status of wrongdoer, ethics education, seriousness of fraud, and personal cost which are moderated by reporting channel on whistleblowing intention. The study was conducted on accounting alumni of UIN Sultan Syarif Kasim Riau who were already working. The sampling technique uses a purposive sampling method with a sample size of 100 people. Data analysis uses multiple linear regression analysis. Based on the results of data processing, it shows that the variables religiosity, status of wrongdoer, ethics education, level of seriousness of fraud have effect on whistleblowing intention. Meanwhile, the personal cost and personal cost variables, which are moderated by the reporting channel, have no effect on alumni's intention to carry out whistleblowing. This results shows that religiosity and ethics education can act as behavioral controls in making decisions about whistleblowing. Apart from that, the status of wrongdoer and the level of seriousness of fraud indicate an attitude to avoid fraud occurring and the serious impact of fraudulent acts which have the potential to be detrimental to the institution and the state will increase the intention to carry out whistleblowing.
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Underpricing Saham Lusiawati, Lusiawati; Novius, Andri; Elisanovi, Elisanovi; Martias, Dony
Indonesian Journal of Business Economics and Management Vol. 2 No. 1: IJBEM December 2022
Publisher : IRPI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.681 KB) | DOI: 10.57152/ijbem.v2i1.589

Abstract

The purpose of this study is to determine the factors that influence the level of stock underpricing. Stock underpricing is a phenomenon that often occurs when a company conducts an Initial Public Offering (IPO) of its company's shares on the Stock Exchange. Underpricing phenomenon is the practice of listing an initial public offering (IPO) at a price below its real value in the stock market. Underpricing conditions can be detrimental to companies as issuers because the funds obtained from the public are not optimal. The variables used in this study are company Firm Age (X1), Firm Size (X2), ROA (X3) and Underpricing (Y). This study uses secondary data obtained through the Indonesian Stock Exchange. The number of samples used was 40 companies with a purposive sampling method. The technique used in data analysis is the calculation of the dependent variable and independent variables, normality test, classical assumption tests and multiple linear regression analysis for hypothesis tests. Based on the results of data analysis, Firm Age and Firm Size have no effect on underpricing. Meanwhile, ROA has a positive effect on underpricing. Keywords: Underpricing, IPO, Shares, Firm Age, Firm Size, ROA.
Co-Authors Budi Setiawan devi Deswimar Elisanovi, Elisanovi Ermansyah, Ermansyah Faiza Muklis FAIZA MUKLIS, FAIZA Febri Delmi Yetti Jasmina Syafe&#039;i Larbiel Hadi Lusiawati, Lusiawati Martias, Dony Mukhlis, Faiza Mulia Sosiady Nasrullah Djamil Nasty, Fitri Amanda Syafei, Jasmina Ustha, Endrianto Zarli, Jufri