Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi Bisnis Indonesia Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi
Hedar Rusman
STIE Bisnis Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH LIKUIDITAS DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA Hedar Rusman
Jurnal Ekonomi Bisnis Indonesia Vol. 12 No. 1 (2017): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.627 KB) | DOI: 10.36310/jebi.v12i01.24

Abstract

Penelitian ini bertujuan untuk untuk mendapatkan bukti empiris mengenai pengaruh likuiditas terhadap struktur modal, untuk mendapatkan bukti empiris mengenai pengaruh struktur aktiva terhadap struktur modal, untuk mendapatkan bukti empiris mengenai pengaruh likuiditas dan struktur aktiva terhadap struktur modal. Nilai t-sign variabel likuiditas 0.000 artinya lebih kecil dari nilai
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : PERAN PEMODERASI DEWAN KOMISARIS: DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY : THE MODERATING ROLE OF THE BOARD OF COMMISSIONERS Hedar Rusman
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.101-112

Abstract

This study00aims to empirically analyze the moderating role of the board of commissioners by under effects of profitability, liquidity, and leverage on corporate social responsibility disclosure. Data analysis using multiple linear regression method with 128 samples of a manufacturing company from 2016-2018 and listing at BEI Jakarta. This study showed that real earning management, profitability, and liquidity positively impact corporate social responsibility disclosure, while leverage has a negative impact on corporate social00responsibility disclosure. In addition, that board of commissioners has been strengthened by the effect of real earning management and liquidity on corporate social responsibility disclosure. That board00of commissioner has not been strengthened by the effects of profitability and liquidity on corporate social responsibility disclosure. On the other hand, it also to showed that the board of commissioners had not been weakened by the effect of leverage on corporate social responsibility disclosure
CAPABILITY TO MANAGE FINANCIAL REPORTS FOR MSMES UTILIZING ACCOUNTING INFORMATION SYSTEMS Agry Alfiah; Asri Ady Bakri; Fatimah Fatimah; Rinto Syahdan; Hedar Rusman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

Accounting Information Systems (AIS) are gaining importance in the management of financial reports for micro, small, and medium-sized enterprises (MSMEs) in the current digital era. The ability to effectively utilize AIS can help SMBs manage their finances more efficiently and precisely, thereby enhancing their performance and long-term success. By utilizing the appropriate AIS, MSMEs can obtain advantages such as more efficient and accurate transaction recording, improved financial analysis, and the ability to generate comprehensive and simple-to-understand financial reports. Utilizing accounting information systems, this study seeks to facilitate the management of financial reports from micro, small, and medium-sized enterprises. AIS is a system used to manage financial data and provide business proprietors with accurate and up-to-date financial information. By utilizing AIS, MSMEs can save time and energy when managing financial reports and making structured business decisions regarding data input and processing, particularly financial reports. The research yields an accounting information system with system features suitable for assisting and supporting MSMEs in managing financial management, such as managing customer data, sales data, purchase data, account data, general journal data, user data, sales reports, purchase reports, general journal reports, balance sheet reports, income statements, and capital change reports.
The Role Of Computer Assisted Audit Techniques, Professional Skeptism And Remote Auditing On Quality Of Audit In Public Accountant Office Yoesoep Edhie Rachmad; Hedar Rusman; Samuel PD Anantadjaya; Moch Arif Hernawan; Diksi Metris
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6108

Abstract

This study aimed to test hypotheses and produce empirical evidence about the effect of remote auditing, computer assisted audit techniques, and professional skepticism on audit quality. The data research were gathered using a questionnaires distributed to 100 external auditors working at public accountant firm in DKI Jakarta. The research sample was determined using the purposive sampling. Data were analyzed using IBM SPSS 26 software. The results toward the data showed that remote auditing have a positive effect on audit quality, computer assisted audit techniques have a positive effect on audit quality, and professional skepticism have a positive effect on audit quality. Meanwhile, remote auditing, computer assisted audit techniques, and professional skepticism simultaneously effect on audit quality.
Co-Authors Agry Alfiah Asri Ady Bakri Diksi Metris Fatimah Fatimah Moch Arif Hernawan Rinto Syahdan Samuel PD Anantadjaya Yoesoep Edhie Rachmad