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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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FAKTOR DETERMINAN YANG MEMPENGARUHI PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI PADA UNIVERSITAS ISLAM NEGERI SULTAN SYARIF KASIM RIAU) Novius, Andri; Lusiawati, Lusiawati
Indonesian Journal of Business Economics and Management Vol. 2 No. 2: IJBEM Juni 2023
Publisher : IRPI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/ijbem.v2i2.716

Abstract

Penelitian ini bertujuan untuk menguji pengaruh beberapa faktor yang dapat mempengaruhi Perilaku Etismahasiswa akuntansi di Universitas Islam Negeri Sultan Syarif Kasim Riau. Variabel yang diuji padapenelitian ini terdiri dari kecerdasan intelektual, kecerdasan emosional, kecerdasan spritual, gender, locus ofcontrol, equity sensitivity, dan perilaku etis. Responden dalam penelitian ini adalah mahasiswa akuntansiFakultas Ekonomi dan Ilmu Sosial yang telah mengambil mata kuliah pilihan Konsentrasi Audit.Jenispenelitian ini adalah penelitian survei. Dimana data diperoleh dari kuesioner yang dibagikan kepadaresponden. Penentuan sampel menggunakan teknik purposive sampling, denganumlah sampel yangdigunakan sebanyak 88 responden. Data dianalis menggunakan multiple regression analysis. Hasil pengujianhipotesis menunjukkan bahwa gender dan equity sensitivity tidak mempengaruhi perilaku etis mahasiswaakuntansi. Sebaliknya, kecerdasan intelektual, kecerdasan emosional, kecerdasan spritual, dan locus ofcontrol berpengaruh signifikan terhadap perilaku etis mahasiswa akuntansi.Secara simultan keseluruhanproksi variabel individual pada penelitian ini berpengaruh terhadap perilaku etis mahasiswa akuntansi.Implikasi penelitian ini menunjukkan bahwa seorang mahasiswa yang memiliki pemahaman dan kecerdasanindividual serta memiliki internal locus of control akan mampu bertindak atau berperilaku dengan etis dalamprofesi dan organisasi.
PELATIHAN BERWIRAUSAHA SESUAI SYARIAH BAGI REMAJA PELAKU USAHA KREATIF DI KOTA PEKANBARU Elisanovi, Elisanovi; Lusiawati, Lusiawati; Syafei, Jasmina; Mukhlis, Faiza; Novius, Andri
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.6-12

Abstract

Translator  The purpose of this community service activity is to provide understanding to Muslim youth who become entrepreneurs so that they can carry out business practices in accordance with sharia. In addition, universities can contribute to entrepreneurship, especially for Muslim youth in accordance with sharia principles. The method used in this activity is in the form of training with the provision of material and questions and answers regarding the application of sharia principles in all business activities they are currently undergoing and motivating the entrepreneurial spirit that is not only looking for worldly profits but also oriented to the hereafter. The results expected that these young Muslim creative economy can see the potential of the sharia economy with products and management or manage businesses in accordance with sharia principles so that they are able to compete in the sharia economy.Keyword: Entrepreneur, Sharia
PEMBERDAYAAN MAHASISWA MELALUI ENTREPRENEURSHIP SKILLS Novius, Andri; Syafei, Jasmina; Lusiawati, Lusiawati; Elisanovi, Elisanovi
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.67-73

Abstract

This community service activity aims to empower college students through the development of entrepreneurship skills. In the era of globalization and intense job competition, empowering students is an important key to facing economic challenges and creating jobs.The method used in this activity includes the identification and selection of college students based on their interests and motivation towards entrepreneurship. Selected students will take part in a series of training covering the basics of entrepreneurship, business planning, financial management, marketing, innovation, and communication skills. In addition, students will also receive guidance and assistance from experienced lecturers or business practitioners. They will be guided in developing business ideas and developing business plans.Assistance is also provided in business development, including the process of establishing a business, operational management, and developing networks with local communities and other related parties. Evaluation and monitoring are regularly carried out to measure the progress of students and monitor the development of businesses founded by them.The results of this activity will be disseminated through publications, counseling, seminars, and collaboration with related parties. It is hoped that student empowerment through entrepreneurship will provide benefits in the form of increased job opportunities for students, contribution to the local economy, and development of student capacity in facing the world of work. This activity is also a strategic step in improving the quality of higher education and creating an ecosystem that is conducive to entrepreneurship. By involving students in this empowerment activity, it is hoped that a young generation will be created who are creative, innovative, and ready to face future challenges.Keywords: entrepreneurship skills, empowering college students.
EARNING MANAGEMENT DALAM PENAWARAN SAHAM PERDANA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Novius, Andri
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 3 No. 2 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.327 KB) | DOI: 10.36694/jimat.v3i2.24

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 yearsThe 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
MENINGKATKAN NASIONALISME MELALUI SOSIALISASI CINTA RUPIAH (4M) (MENGENALI, MERAWAT, MENJAGA DAN MENGGUNAKAN) DI WILAYAH PERBATASAN PERAIRAN INDONESIA–MALAYSIA Sosiady, Mulia; Ermansyah, Ermansyah; Novius, Andri; Ustha, Endrianto
Jurmas Azam Insan Cendikia Vol. 4 No. 3 (2025): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

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

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada Pelaku Usaha Mikro Kecil Menengah (UMKM), Siswa Sekolah Negeri di Kecamatan Rupat Utara dan Masyarakat Sekitar untuk mensosialisasikan pentingnya penggunaan mata uang rupiah dalam transaksi sehari-hari, dimana wilayah rupat utara adalah wilayah perbatasan dengan wilayah negara Malaysia, dimana masih ditemukan penggunaan mata uang ringgit dalam transaksi jual beli Hasil. kegiatan menunjukkan bahwa peserta yaitu Pelaku Usaha Mikro Kecil Menangah ( UMKM ), Siswa Sekolah SMA Negeri dan Masyarakat akan berkomitmen menggunakan mata uang rupiah karena mata uang rupiah adalah symbol negara wajib kita menjaganya.
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