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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 International Journal of Business and Information Technology 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
Universitas Islam Negeri (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 (JIMAT) 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
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 | DOI: 10.62833/pkm.v4i3.222

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.
Determinants of Factors That Influence Income Smoothing Novius, Andri
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10537166

Abstract

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.
THE EFFECTS OF PROFESSIONALISM, INDEPENDENCE, ORGANIZATIONAL COMMITMENT AND WORKLOAD ON AUDITOR PERFORMANCE (Empirical Study on Auditors of the Riau Provincial Inspectorate) Irdana, Leydis Nevi; Novius, Andri
International Journal of Business and Information Technology Vol. 6 No. 1 (2025): June
Publisher : LPPM STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/ijobit.v6i1.1091

Abstract

This study aims to determine whether professionalism, independence, organizational commitment, and workload have an effect on Auditor Performance at the Riau Provincial Inspectorate in 2025. The population in this study were auditors working at the Riau Provincial Inspectorate. The sampling technique used saturated sampling so that the total sample was 63 auditors. Data analysis used the classical assumption test and hypothesis testing using the SPSS version 30 tool. The results of the study showed that professionalism and organizational commitment had a significant effect on auditor performance. While independence and workload did not affect auditor performance. The results of the Adjusted RSquare test show that the independent variables used in this study can explain the dependent variable by 51% while the remaining 49% is influenced by other variables not examined in this study.
Pengaruh Debt Default, Disclosure, Financial Distress, Audit Delay dan Rasio Pasar terhadap Opini Audit Going Concern (Studi pada Perusahaan Sektor Perdagangan Retail yang Terdaftar di BEI tahun 2020-2022) Hilwa Faradisa, Sindi; Novius, Andri
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10821758

Abstract

The purpose of this study was to present, test and analyze the effect of variable Debt Default, Disclosure, Financial Distress, Audit Delay and Market Ratio on Going Concern Audit Opinions in Retail Trading Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. This research is a quantitative research. The population in this research was 30 Retail Trading Companies in 2020-2022. In this research, the sample selection used purposive sampling, the number of samples used in this research was 25 samples of retail trading companies in 2020-2022. The data analysis methods used are descriptive statistical analysis and logistic regression analysis. Hypothesis testing in this research uses the help of the SPSS version 29 program. Based on the results of the testing research, it was found that the Debt Default, Financial Distress, Audit Delay variables had a significant effect on the Going Concern Audit Opinion. Meanwhile, the Disclosure and Market Ratio variables do not have a significant effect on the Going Concern Audit Opinion.
ANALYSIS OF BANKRUPTCY PREDICTION IN HEALTH SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN THE PERIOD 2021-2023 Hasanah, Silvi Uswatul; Novius, Andri
International Journal of Business and Information Technology Vol. 6 No. 2 (2025): December
Publisher : LPPM STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/ijobit.v6i2.1359

Abstract

This study aims to analyze the bankruptcy of healthcare companies listed on the Indonesia Stock Exchange for the 2021-2023 period using the Altman Z-Score, Springate, Zmijewski, Grover, and Fulmer models and to determine whether there are differences in conditions from the results of the financial distress model analysis using the Altman Z-Score, Springate, Zmijewski, Grover, and Fulmer models and to determine the model that has the highest level of accuracy in predicting the potential for bankruptcy in companies. This research is a study with a mix method approach. The data source in this study is secondary data in the form of financial reports. The population in this study were healthcare companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling was carried out using a purposive sampling technique so that a sample of 23 companies and 96 analysis units were obtained. The results of this study indicate that Indofarma is the only company predicted to go bankrupt in the results of each financial distress model. The results of this study also show that there are differences in conditions from the results of the financial distress model analysis in healthcare companies. The model that has the highest level of accuracy in healthcare companies is the Grover model at 95.66%. The results of the best predictions and models can provide information in the form of positive signals and early warning systems for investors
Co-Authors Budi Setiawan devi Deswimar Elisanovi, Elisanovi Ermansyah, Ermansyah FAIZA MUKLIS, FAIZA Hasanah, Silvi Uswatul Hilwa Faradisa, Sindi Irdana, Leydis Nevi Jasmina Syafei Larbiel Hadi Lusiawati, Lusiawati Martias, Dony Mukhlis, Faiza Mulia Sosiady Nasrullah Djamil Nasty, Fitri Amanda Ustha, Endrianto Yetti, Febri Delmi Zarli, Jufri